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2006 (4) TMI 198 - AT - Income TaxExtract: .......o has given a gift of Rs. 30,000 was elder brother-in-law of assessee, who was found to be man of sufficient means for advancing gift of Rs. 30,000. We, therefore, do not find any reason to interfere with the findings recorded by the CIT(A) for deleting the impugned addition. 11. In the result, appeal of both the assessee and Revenue are dismissed.
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