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1975 (11) TMI 51 - AT - Income TaxExtract: .......n was not valid even according to the Customary Law. In any case it is not possible to ignore the decree of the Civil court and hold that the gift in question is valid. The AAC was, therefore, justified in cancelling the assessment on the ground that the gift was invalid. We, accordingly confirm his order. 5. In the result, the appeal is dismissed.
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