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1977 (4) TMI 61 - ITAT JAIPURExtract: .......e question as to whether or not the gifts in question were of cross gifts. The averments of the ITO and the AAC on this point are not the findings which were necessary for the disposal of this case. Those observations, have, therefore, no binding force and the matter is still res-integra between the parties. 10. In the result the appeal is allowed.
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