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2012 (1) TMI 395 - HC - Income TaxExtract: .......estion (b) is concerned, the Tribunal in paragraph6.4 of its order has recorded the reasons on the basis of which the ITAT has arrived at a conclusion that the gifts in question are genuine. Since the decision of the ITAT is based on finding of fact, in our opinion, question (b) cannot be entertained. 5. In the result, the Appeal is dismissed.
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