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1958 (9) TMI 97 - HC - Income TaxExtract: .......inst the assessee with regard to the sum of ₹ 410 on the supposition that the daughter had some interest in this sum of ₹ 410. As we have already pointed out, the daughter has no present interest whatever in this sum of ₹ 410. The result is that we must answer question No. 1 in the negative and question No. 2 also in the negative.
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