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2003 (4) TMI 263 - AT - Income TaxExtract: ....... sent at the express request of the assessee. In the present case, all these conditions are fulfilled. Therefore, the gifts are not liable to be taxed in India. Accordingly, there is no justification for the additions. Under the circumstance we confirm the orders of the CIT(A) deleting the additions. 8. In the result, all the appeals are dismissed.
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