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    <title>1964 (3) TMI 101 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court held that the conversion of self-acquired property into joint family property constitutes a gift under the Gift-tax Act. The Court rejected the Tribunal&#039;s conclusion, ruling in favor of the department and awarding costs to the department.</description>
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      <description>The High Court held that the conversion of self-acquired property into joint family property constitutes a gift under the Gift-tax Act. The Court rejected the Tribunal&#039;s conclusion, ruling in favor of the department and awarding costs to the department.</description>
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