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2010 (10) TMI 530 - PUNJAB AND HARYANA HIGH COURTBogus gift - It is also true that the onus was on the assessee to establish the identity of the person making gift and also his capacity to make the gift - In the absence of necessary evidences, it cannot be considered that the alleged donor was a man of means - strenuous efforts were made by the learned counsel to persuade this court to record that the gift received from Shri Harcharan Singh, non-resident Indian was genuine by reappreciating the evidence which is not permissible under section 260A of the Act - Decided against the assessee
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