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1978 (8) TMI 21 - ANDHRA PRADESH HIGH COURTExtract: .......gation, it is not a gift at all which comes within the ambit of the G.T. Act. The Tribunal is very much right in taking the view that the provision to the unmarried daughters is not liable to gift-tax. Therefore, there is no need to refer the second question either. In the result, the income-tax case is rejected. There will be no order as to costs.
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