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1990 (5) TMI 64 - ITAT COCHINExtract: .......ved, for a daughter is as much a member of the family as any other male member. Hence, in our view, there is no gift involved. We also hold that the lower authorities did not properly appreciate the Calcutta High Court decision, though it was cited before them for acceptance. We therefore sot aside the gift-tax assessment order and allow the appeal
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