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1973 (1) TMI 23 - HC - Wealth-taxExtract: .......bunal that the partition of Rs. 2,00,000 did not involve any transfer and the provisions of the Gift-tax Act were not attracted. Our answer to the question posed in the gift-tax case is, therefore, in the affirmative. The references are accordingly disposed of as indicated above. In the circumstances of the case, there will be no order as to costs.
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