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1985 (11) TMI 100 - ITAT INDOREExtract: ....... that the gifts are not proved, the amount cannot be taxed in the hands of the present assessee who was a young lad having several years to go before he attains majority and who is not shown to have any other independent source of income. 10. In the result, the appeals are allowed and the aforesaid additions of Rs. 24,500 and Rs. 4,950 are deleted.
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