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1992 (6) TMI 63 - AT - Income TaxExtract: .......sides the close relationship with the employers. Therefore, we are of the opinion that the amount received by the assessee is a gift, it cannot be treated as income of the assessee from other sources. We, therefore, set aside the order of the CIT (Appeals) and direct the assessing officer to delete the same. 14. In the result, the appeal is allowed
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