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2000 (2) TMI 183 - ITAT AHMEDABAD-BExtract: .......d as such it is perfectly justified to hold that the other two amounts should also be treated as donations/gifts in terms of section 4(1)(c). Accordingly we will uphold the order of the Commissioner (Appeals) in this regard. 2. In the result, the appeal filed by the revenue is dismissed and the appeal filed by the assessment year is partly allowed.
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