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1969 (3) TMI 13 - MADRAS HIGH COURTGift tax - partial partion of famility - at time of partition provision was made in the name of the karta`s wife for payment of a sum of Rs. 50,000 to be expended by her at her discretion - Tribunal was right in law in holding that it was not a gift within the meaning of s. 2(xii) r/w s. 2(xxiv) of the GT Act
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