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2001 (4) TMI 168 - AT - Income TaxExtract: .......bted by the Revenue authorities. 8. For the foregoing reasons, we find merit in the plea raised by the assessee in these appeals to the effect that there is no chargeability to gift-tax. Accordingly, the orders of the lower authorities are set aside and the gift-tax assessments are liable to be annulled. 9. In the result, the appeals are dismissed.
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