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2001 (2) TMI 272 - AT - Income TaxExtract: .......ns mentioned that any gift made in cash or in kind forms part of the maintenance in view of the language of section 20(3), read with section 3(b)(ii) of the Hindu Maintenance and Adoption Act, 1956. I find no reason to disturb the order of the first appellate authority, on this point. 7. In the result, the Revenue fails and the appeal is dismissed.
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