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2001 (11) TMI 226 - ITAT COCHINExtract: .......that all the three conditions are satisfied in this case to make the gift valid, we find that the decision of the Kerala High Court relied on by the assessee s learned counsel in the case of Pokker, is not applicable to the facts of the assessee s case. We therefore find no merit in the assessee s appeal. 25. In the result, the appeal is dismissed.
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