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1989 (9) TMI 148 - AT - Income TaxExtract: .......n No. 2, the Tribunal observed that there was no material to show that the gift was of Rs. 12 lakhs and not of 10 lakhs. Even at the stage of reference no material is shown to indicate that gift was of Rs. 12 lakhs and not of Rs. 10 lakhs. The proposed question No. 2 is not a referable question of law. 11. The application for reference is rejected.
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