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<h1>Mother's Surrendered Income Properly Accounted for in House Construction, Appeal Dismissed</h1> The Rajasthan HC dismissed the appeal as the surrendered income was properly accounted for in the mother's accounts for house construction, indicating the ... - The Rajasthan High Court dismissed the appeal as the assessee was able to show that the surrendered income was duly entered in his mother's accounts for house construction. The court found the surrender was made under pressure and lacked evidence, leading to the dismissal of the appeal.