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2013 (1) TMI 991 - AT - Income TaxExtract: .......considering the surrounding circumstances". If the said test is applied in this matter, it is clearly established that the assessee has failed to prove genuine gift in the matter. We, accordingly, do not find any merit in the appeal of the assessee. The same is, accordingly, dismissed. 9. In the result, the appeal of the assessee is dismissed.
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