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1978 (9) TMI 117 - ITAT MADRAS-CExtract: .......ort the stand of the Department any more than the other judgments of the same Court in which we have referred. 26. We, therefore, answer the question referred to us as under It is necessary that the gift should have been accepted by the donee if it were to be taxed under s. 3 of the GT Act, 1958. 26. The case will now go back to the original Bench.
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