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1991 (5) TMI 105 - AT - Income TaxExtract: ....... respect of the valuation of the gifted property. Since we have held that the transaction is not a gift exigible to tax adjudication on the issue of valuation of the property would be only of academic interest and hence we leave the issue as it is. 14. In the result, the appeal of the assessee is allowed in part and that of the revenue is dismissed
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