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1979 (6) TMI 20 - MADRAS HIGH COURTExtract: .......nt case that this is not a unilateral transaction. This is a clear case of transfer from the assessee to Ramani and Sakuntala of his interest in Schedules B and C. It is thus a case of gift. In the result, the question referred to us is answered in the affirmative and against the assessee. The revenue will be entitled to costs. Counsel fee Rs. 500.
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