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1999 (12) TMI 142 - AT - Income TaxExtract: .......nds of the assessee because at the time of gift i.e. on 25th April, 1995, he was a major, his date of birth being 8th Aug., 1976. 30. In the light of above discussion, we see no justification for the impugned addition of Rs. 2 lakhs. The same is accordingly deleted. This ground accordingly succeeds. 31. In the result, the appeal is allowed in part.
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