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1976 (4) TMI 43 - GUJARAT HIGH COURTExtract: .......se that the admission of the minor, Ashishkumar, to the benefits of the partnership with a share of 25 in the profits of the business of the firm amounted to gift by Ramniklal in his favour. We, therefore, answer the question referred to us in the negative and in favour of the assessee. The revenue shall pay costs of this reference to the assessee.
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