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1989 (2) TMI 160 - ITAT DELHI-EExtract: .......e that the subject matter of transfer and accretion thereon was not utilised by the donee at the time of her marriage. On account of that also the action of the revenue authorities could not be sustained. 8. In the light of the above discussion, we quash the finding under challenge and so also of the ld. GTO. 9. In the result the appeal is allowed.
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