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1975 (11) TMI 23 - HC - Income TaxExtract: .......ained in section 4(a) of the Gift-tax Act, 1958, as it stood prior to its amendment by Finance (No. 2) Act, 1971, were not applicable. Accordingly, the question must be answered in favour of the assessee. BY THE COURT.---Question answered in the negative and in favour of the assessee. The Commissioner must pay the assessee s costs of the reference.
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