Judgment :- R. JAYASIMHA BABU, J. The Commissioner has rightly stated that a broad view should be taken while deciding the question as to whether the gift is a deemed gift. It is only in cases where the difference in price is abnormal, the conclusion that the vendor has consciously given away to the buyer a valuable thing at a much lesser value only to favour the buyer can be reached, and the question of deemed gift would arise. The appeal is dismissed.