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1976 (6) TMI 18 - CALCUTTA HIGH COURTExtract: .......ous, then it cannot be held that subsequently when the money was transferred by further entries in the same books it resulted in a valid gift. For the reasons above we answer the question referred to us in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there will be no order as to costs. DEB J.---I agree.
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