Gift Tax Act, 1958.

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....court, vide their judgement dated 5-5-70 in the G.T.case of Goli Eswaraiah vs. Commissioner of Gift tax, Andhra Pradesh, have decided that the declaration by which the assessee has impressed the chara....

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....ourts on the point now settled by the Supreme court should be withdrawn forthwith and in the appeals filed by the assessee the point should be conceded. Necessary instructions in this regard may be is....