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1975 (11) TMI 71 - ITAT MADRAS-CExtract: .......iage expenses of the daughters have to be met with from out of a specific sum set apart, the shares of the daughters are definite and known. So interpreted, there is no scope for application of s. 21(4) of the WT Act. The point is answered in favour of the assessee and against the Revenue. 8. In the result, all the appeals fail and stand dismissed.
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