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1980 (1) TMI 142 - ITAT MADRAS-BExtract: .......and 1st May, 1970 would not attract the provisions of s. 4(5A), which came into force only from 1st April, 1976. However, in view of our finding above that no valid gift had been made in this case, we set aside the orders of the AAC and restore the orders of the WTO for all the years under appeal. The appeals of the Revenue succeed and are allowed.
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