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1971 (11) TMI 12 - PUNJAB AND HARYANA HIGH COURTGift Tax Act, 1958 - whether the gift by a karta of the Hindu undivided family to the coparceners and persons who are not coparceners is void ab initio - Tribunal has taken the view that the gift is void - Tribunal was right in holding that the gift in the instant case was void and the contention of the learned counsel for the department that the gift is voidable cannot be supported either on authority or on principle
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