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1992 (8) TMI 97 - AT - Income TaxExtract: .......d gift would not be covered by section 5(1)(vii). Consequently, there is no question of any relief under section 5(1)(vii) covering the assessee s case. It is not a case of relief because it is a case which is not covered by the definition of gift . For the above reasons, the transaction cannot be taxed under the Gift-tax Act. The appeal is allowed
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