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2003 (5) TMI 513 - RAJASTHAN HIGH COURTExtract: .......s is concerned, when the gifts could not be assessed and also found non-genuine and offered for tax by the assessee, now there is no question of deleting that addition which has been made by the AO and confirmed by the Tribunal. 26. Considering the aforesaid facts, no case is made out for any interference in the appeal. The appeal stands dismissed.
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