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1994 (8) TMI 57 - ITAT AMRITSARExtract: .......g not been accepted by the donees. Thus in both these appeals, the intended gifts were not complete as the donees never accepted these gifts and as such the Ld. Dy. CGT(A) was perfectly justified in directing the GTO to accept the revised Gift-tax returns filed by the assessees. 8. In the result, both the appeals filed by the Revenue are dismissed.
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