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1979 (6) TMI 97 - AT - Income TaxExtract: .......he Revenue was brought to our notice. Respectfully following the rulings of the High Courts referred to above, we hold that the assessee is entitled to exemption in respect of the gift made to the wife under s. 5(1)(viii) of the G.T. Act. We accordingly uphold the order of the AAC. 7. In the result, the appeal of the Revenue fails and is dismissed.
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