1970 (5) TMI 27

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.... Jagadish Swarup, Solicitor-General of India (B. D. Sharma, Advocate, with him) JUDGMENT HEGDE J.-- This is a reference made by the Income-tax Appellate Tribunal, Bombay Bench "C", under section 26(3A) of the Gift-tax Act, 1958. The question referred for the opinion of this court is: "Whether, on the facts and in the circumstances of the case, the provisions of the Gift-tax Act are attracted ....