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2003 (9) TMI 28 - HC - Income TaxQuestion that is Whether, Tribunal was right in law in deciding the deletion of the gifts of two lakhs US dollars each received by the assessees through their father on protective basis in their hands and simultaneously deleting the addition made on substantive basis in the hands of their father because the financial capability of the donor has not been proved at any stage, either at the assessment stage or at the appellate stage.? is the question of law
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