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    <title>1947 (8) TMI 5 - PATNA HIGH COURT</title>
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    <description>The court concluded that the transaction was deemed a sale rather than a valid oral gift (hiba-bil-ewaz) due to the lack of registration. As a result, the plaintiff was only entitled to the one anna share inherited by Shahzadi, not the entire share claimed. The appellate court dismissed the appeal, affirming the lower appellate court&#039;s decree and holding that the oral gift was invalid without registration.</description>
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      <title>1947 (8) TMI 5 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289112</link>
      <description>The court concluded that the transaction was deemed a sale rather than a valid oral gift (hiba-bil-ewaz) due to the lack of registration. As a result, the plaintiff was only entitled to the one anna share inherited by Shahzadi, not the entire share claimed. The appellate court dismissed the appeal, affirming the lower appellate court&#039;s decree and holding that the oral gift was invalid without registration.</description>
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