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2012 (5) TMI 790 - AT - Income Tax
Extract:
.......ediate source of the gift received is explained. Thus, considering totality of the facts and circumstances including the income-tax assessments of the donor, we find no merits in the revenue’s appeal and we dismiss the same. 7. In the result, the appeal of the revenue is dismissed. Order pronounced in open court on this 18th day of May, 2012.
