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1978 (6) TMI 93 - ITAT MADRAS-CExtract: .......apital account of the assessee s minor son. We are satisfied that the assessee s minor son had received gifts from the year 1969-70 onwards from various persons, some of whom are found to be income-tax assessees. We, therefore, see no justification for sustaining the addition of Rs. 33,614 and the same is accordingly deleted. The appeal is allowed.
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