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1980 (10) TMI 111 - ITAT HYDERABAD-AExtract: .......indu law, have to be taken and treated to be belonging to Shri Gondi Pullaiah in his individual separate capacity and the gift being by Shri Gondi Pullaiah to his spouse viz., Smt. Ramalaxamamma the wife, it merits to a claim of exemption under s. 5(1)(viii) of the GT Act, 1958. 23. In the result, the appeal by the assessee succeeds and is allowed.
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