2010 (7) TMI 295

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....ppeal by the revenue, the following questions of law have been raised:- 1. Whether the transfer of property to a wife without any fair or equitable distribution amongst the other members of the family, especially when no dispute existed amongst the members, amounted to a 'family arrangement' as envisaged by law, and was consequently not liable to gift-tax under section 2(xii) of the Gift Tax Ac....