1978 (6) TMI 91

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..... , J.M.: The point that is agitated in this departmental appeal is whether exemption under s. 5 (1) (viii) of the GT Act is available in respect of the gift made by the sole surviving coparcener of .....

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..... rulings also support the assessee's case: 1. CGT vs. Hari Chand(2), 2. Addl. CGT, Haryana vs. Kanshi Ram Doongarshi Dass(3). We, therefore, uphold the order of the AAC. The appeal of the Revenue .....

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