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1982 (8) TMI 6 - HC - Income TaxExtract: .......essee is not the causa causans of making the gift by the donor and, therefore, it should be treated only as a gift made out of personal esteem and arising out of the personal qualities of the assessee. The question is, therefore, answered in the negative and against the Revenue. The Revenue will pay the costs of the assessee. Counsel s fee Rs. 500.
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