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1986 (10) TMI 67 - AT - Income TaxExtract: .......hat there is no gift involved in this case. In my opinion, however, reading the plain words of section 2(xii) the requirement that transfer should be voluntary would apply even to a deemed gift, because it would be illogical to hold that a transfer without consideration must be voluntary to be a gift but for inadequate consideration need not be so.
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