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1993 (1) TMI 16 - GUJARAT HIGH COURTExtract: .......ntity of the amounts deposited by the donees with the donor, the Tribunal was right in holding that section 10 did not apply to the facts of this case. In the result, the question referred to us is answered in the affirmative, that is, against the Revenue and in favour of the assessee. Reference is disposed of accordingly with no order as to costs.
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