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[Cites 0, Cited by 1] [Section 26] [Entire Act]

Union of India - Subsection

Section 26(5) in The Gift-Tax Act, 1958

(5)If the High Court or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct.