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1998 (3) TMI 184 - AT - Income TaxExtract: .......le Full Bench of the Delhi High Court, we are of the view that the assessee has discharged the burden of proving the identity and genuineness of the share money given by Sunil Sethi on behalf of his minor son, Master Dhruv Sethi. The AO is, therefore, directed to delete the said addition of Rs. 5,000. 7. In the result, the appeal is partly allowed.
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