1991 (8) TMI 29

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..... Whether the Hon'ble Income-tax Appellate Tribunal was correct in law in upholding the decision of the Deputy Commissioner of Income-tax (Appeals), Agra, that there was no element of deemed gift under section 4(1)(a) of the Gift-tax Act, 1958, in the transaction of sale of land by the assessee ? " The findings recorded by the Tribunal are quoted hereunder : The learned Deputy Commissioner (Appe .....

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