(1.) THE question referred to us at the instance of the Revenue is as follows :
(2.) THE assessee was assessed under the Gift-tax Act for the assessment year 1973-74.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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