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1978 (2) TMI 24 - HC - Income TaxExtract: .......ely Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the hath kharch allowance of Rs. 60,000 received by the assessee from her son, H. H. Maharana Bhagwat Singhji of Udaipur, out of the privy purse was not liable to income-tax under the Income-tax Act, 1961 ? There shall be no order as to costs.
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