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1980 (1) TMI 38 - HC - Income TaxExtract: .......found to be relevant. So long as the benefit and enjoyment cannot be traced to the terms of the gift made by the deceased, the deceased would be excluded from enjoyment, so that s. 10 would not apply. The result is that the question referred to us is anwered in affirmative and in favour of the accountable person. There will be no order as to costs.
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