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1975 (10) TMI 34 - ITAT COCHINExtract: .......and that later what she gifted back was that one-third share which had got enhanced in value. If that were the correct facts then the authorities may perhaps be right in the view they held. But in this case the facts are entirely different. 4. Therefore the appeal is allowed. The assessment is cancelled. The original assessment is restored to file.
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