762/CBDT.

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..... Kotha Manikyalu Vs.Gift Tax Officer, Circle-II, Kakinada (Writ Petition No.1109 of 1971 unreported) the Andhra Pradesh High Court has held that in the case where the donor is dead and the gift-tax is .....

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..... onor but also to the donees. In such proceedings it would be open to the donees to show, in presence of the legal representatives of the donor, that the tax could be recovered from the estate of the d .....

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