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1980 (9) TMI 143 - ITAT MADRAS-BExtract: ....... s. 10 because such enjoyment and benefit which the deceased had in respect thereof was not referable to the gift. We, therefore, hold that the inclusion of Rs. 13,000 is not justified and direct deletion of the same. We direct that the assessment be modified in accordance with the above directions. 18. In the result, the appeal is allowed in part.
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