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1983 (3) TMI 310 - MADHYA PRADESH HIGH COURTExtract: .......ration. The Tribunal, in our opinion, was right in holding that the provisions of cls. (iv) and (v) of s. 64(1) of the Act were applicable to the gifts made by the assessee. 4. our answer to the question is, therefore, in the affirmative and in favour of the Department. In the circumstances, the parties shall bear their own costs of this reference.
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