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1997 (12) TMI 147 - AT - Income TaxExtract: .......f God. It was utilised for the benefit of family firm. Genuineness of the donor was not proved beyond the shadow of doubt. The purpose of donation is also not very clear. In these circumstances, the amount of alleged donation was rightly considered as the income of the assessee. 15. In the result, the appeals of the revenue assessees stand allowed.
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