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1997 (1) TMI 125 - ITAT COCHINExtract: .......to making a gift exigible to gift-tax. So far as this obligation of the father is concerned, we do not find any substance to distinguish a Hindu father from a Christian father. 10. In the light of the above discussed facts and legal position, we are inclined to hold that the assessee is entitled to succeed. 11. In the result, the appeal is allowed.
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