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1986 (11) TMI 94 - ITAT DELHIExtract: .......essee appears to be correct that his father must have given the sum to enable him to purchase the ticket. The ld. ITO was thus not justified to disbelieve it in that manner. The learned AAC at least should have kept all these things in view while deciding the issue. The confirmation of the addition is deleted. 7. In the result, the appeal succeeds.
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