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1980 (9) TMI 146 - ITAT MADRAS-BExtract: .......r education is low. In other words, the ratio adopted in respect of gift to the daughter has to be upheld. 6. The appellant is entitled to a relief Rs. 4,570 (the exempt portion in respect of gift made to the son being Rs. 14,250 as against Rs. 9,500 allowed by the GTO in respect of the gift to the son). In the result, the appeal is partly allowed.
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