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1997 (9) TMI 134 - AT - Income TaxExtract: .......nuine gift and especially when there was no occasion for such a gift. 8. In the light of the above discussion we uphold the action of the A.O. in treating so called gifts from stranger agriculturists as income of the assessees from undisclosed sources. We accordingly reverse the findings of the Dy. CIT(A). 9. In the result, the appeals are allowed.
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