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Gift chargeable to tax in the hands of HUF - assessee could not show us any commentary on Hindu law or any other authoritative material, which says that mother of Karta of assessee HUF, is member of his HUF - gift of equity shares received by the assessee is taxable u/s 56(2)(vii) - Tri

Income Tax - Gift chargeable to tax in the hands of HUF - assessee could not show us any commentary on Hindu law or any .....

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