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1973 (10) TMI 26 - HC - Income TaxExtract: .......r had held that the transaction was one in which I. C. Gupta had made a gift to the extent of Rs. 20,587 to the assessee, H. C. Gupta. We, accordingly, answer the question in the negative, in favour of the Commissioner of Income-tax. As no one has appeared on behalf of the respondent, we make no order as to costs. Question answered in the negative.
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