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2013 (7) TMI 1124 - AT - Income TaxExtract: .......view in the case of Smt Alkaben Mukeshbhai Rachchh that the claim of the assessee regarding gift is not genuine. We have confirmed the order passed by ld CIT(A) in that case. Following the same, we confirm the order passed by the ld CIT(A) in the present case also. Both the appeals filed by the assessee are dismissed. Order pronounced on 10.07.2013
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