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1979 (10) TMI 10 - MADRAS HIGH COURTExtract: .......be contractual in the sense that there was an acceptance of the condition. But this is clearly a case of a conditional gift and the value of the property has to be arrived at on this basis. The result is that the question is answered in the affirmative and in favour of the assessee. The assessee will be entitled to his costs. Counsel s fee Rs. 500.
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