1991 (1) TMI 31

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..... RAMAKRISHNA JUDGMENT The judgment of the court was delivered by K.SHIVASHANKAR BHAT J.-The two questions referred for our answer under the provisions of the Gift-tax Act read thus: "1. Whether .....

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..... ppellate Tribunal is right in law in coming to the conclusion that it is not necessary to go into the valuation of the gift ? " Both the questions are to be answered in the affirmative and against t .....

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