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1974 (4) TMI 23 - HC - Income TaxExtract: .......he Gift-tax Act or was covered by clause (a) or (c) of section 4 of the Act? Our answer to the question is that the transfer was not a gift as defined and was not covered either by clause (a) or (c) of section 4 of the Act. The assessee will be entitled to costs which we assess at Rs. 200. The fee of the counsel is also assessed at the same figure.
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