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1971 (1) TMI 47 - HC - Income TaxExtract: .......ew expressed by the Tribunal that the assessee was not entitled for a claim under section 5(1)(xii). For all these reasons, we, therefore, answer the question in the affirmative and against the assessee who shall pay the costs of this reference to the Commissioner of Gift-tax. Counsel s fee is fixed at Rs. 250. Question answered in the affirmative.
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