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2011 (9) TMI 537 - AT - Income TaxTaxability of Gifts - Donors could not be produced though a number of opportunities were granted to the assessee. - Held that:- In view of CIT v. Anil Kumar (2007 -TMI - 13501 - DELHI High Court) where it was held that one of reason given for rejecting the gifts was the non-appearance. In the case of Yash Pal Goel v. CIT (Appeals) [2009 -TMI - 32688 - PUNJAB AND HARYANA HIGH COURT) the absence of capacity was the reason for rejection of claim of gift. - Thus appeal was dismissed.
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