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1991 (5) TMI 39

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..... Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the gifts made out of the Hindu undivided family funds by the karta to his daughters-in-law were valid gifts ? (2) Whether, on the facts and in the circumstances of the case, the gifts made by the assessee to his daughters-in-law and the sons making gifts to their mother attract the provisio .....

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