1991 (1) TMI 31

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..... br>Gift, Gift Tax
Judge(s) : K. SHIVASHANKAR BHAT., R. RAMAKRISHNA JUDGMENT The judgment of the court was delivered by K.SHIVASHANKAR BHAT J.-The two questions referred for our answer under the .....

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..... nd in the circumstances of the case, the Income-tax Appellate 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 .....

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