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1981 (1) TMI 275 - PUNJAB & HARYANA HIGH COURT
Extract:
.......ssessee alone particularly when there was no occasion to do so. The Tribunal, therefore, rejected the genuineness of the gifts for valid reason and even if the two donors are found to be men of means this finding could not be vitiated on that ground. Question No. 2 is answered accordingly against the assessee and in favour of the revenue. No costs.
