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1977 (4) TMI 50 - ITAT CUTTACKExtract: .......e fiction of law. We find that the gifted amount was actually put to use till the death of the deceased and income, in fact, accrued thereon. We, therefore, uphold the order of the Appellate Controller of this point. 8. No other ground was pressed by the learned Counsel appearing on behalf of the accountable person. 9. The appeal is partly allowed.
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