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1986 (9) TMI 143 - ITAT JAIPURExtract: .......bbing provisions under s. 64 would not be operative as the circumstances clearly indicate that it is, in fact, the gift by the husband to the wife but through his brother as held by Bombay High Court in the Patel case. 5. In the result, we accept the gifts as valid gifts, subject to the observations made above and allow the appeals of the assessee.
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