SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0390 (SC) : (1971) 082 ITR 0599 : (1972) 001 CTR 0349Commissioner of Gift-Tax, Madras v. N. Section Getti Chettiar.Civil Appeal Nos. 128 of 1969 and 1341 of 1971, SUBSCRIBE FOR FULL CONTENT