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1990 (8) TMI 189 - ITAT COCHINExtract: .......al by the Revenue, it is liable to be rejected as not involving a pure question of law but involving investigation of facts. In the light of our discussions and following the decision of the Tribunal relied on by the appellant, we hold that the levy of gift-tax is unjustified. The order of the CGT(A) is accordingly set aside. The appeal is allowed.
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