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1974 (11) TMI 8 - SC - Wealth-taxWhether the status of the assessee was correctly determined as HUF for the income-tax, wealth-tax and gift-tax - Whether the sum transferred to the account of Muthukaruppan and Palaniappan (sons of Periakaruppan Chettiar) in the previous year was liable to assessment under the Gift-tax Act - there is no evidence on record to support this case of blending which seems to have been argued for the first time in this court - assessee's appeal dismissed
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