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1979 (6) TMI 94 - ITAT MADRAS-CExtract: ....... different thing. Unless specific provisions of the statute permits the same there is no justification for the same. We have, therefore, no hesitation in coming to the conclusion that the disallowance of the debt of Rs. 10,000 referable to the gifted amount is justified. The Asstt. Controller s order is restored. The departmental appeal is allowed.
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