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1976 (6) TMI 25 - MADRAS HIGH COURTExtract: .......rfluous. There is no dispute that a gift which is void ab initio by the law applicable to the same will not be liable to gift-tax under the Gift-tax Act. In view of the above, the conclusion of the Tribunal is correct and this petition is dismissed. The assessee will be entitled to his costs from the Commissioner. Counsel s fee is fixed at Rs. 250.
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