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1985 (2) TMI 26 - HC - Income TaxExtract: .......hat on the facts and in the circumstances of the present case, the Tribunal was not justified in law in holding that no valid gift of out-houses of the building named Deep Shikha was made by the assessee to his wife in terms of the Gift-tax Act, 1958. The reference is thus answered in the negative, in favour of the assessee and against the Revenue.
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