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1969 (3) TMI 9 - MADRAS HIGH COURTExtract: .......garded by the revenue as benefit or association, no question of exclusion can arise at all. In that case, the matter will have to be decided only on the basis of the subject-matter of the gift. We are of the view that the question referred to us should be answered against the revenue and it is accordingly answered with costs. Counsel s fee Rs. 250.
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