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1979 (7) TMI 29 - HC - Income TaxExtract: .......instrument in writing is only the compromise memo or decree. As they are not registered, there is no gift in this year. There is no liability to gift-tax in the previous year under consideration. The result is, the questions referred are answered in the negative and in favour of the assessee. The assessee will have his costs. Counsel s fee Rs. 500.
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