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1998 (10) TMI 73 - GAUHATI HIGH COURTExtract: .......hat ignorance on the part of the daughter-in-law as to what securities had been pledged in the bank and as to how the repayments are to be made are no legal factors to come to the conclusion that she was benamidar for her father-in-law. For the reasons recorded above, both the questions are answered in the affirmative and in favour of the assessee.
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