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    <title>2012 (10) TMI 292 - BOMBAY HIGH COURT</title>
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    <description>The court affirmed the Tribunal&#039;s decision that gifts received by the appellant from NRIs were non-genuine and constituted undisclosed income. It held that the burden of proof remained with the appellant, emphasizing the improbability of large gifts from unrelated individuals. The court dismissed the appeal, upholding the findings on money laundering and the uniformity of confirmatory letters, with no order as to costs.</description>
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      <title>2012 (10) TMI 292 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=217346</link>
      <description>The court affirmed the Tribunal&#039;s decision that gifts received by the appellant from NRIs were non-genuine and constituted undisclosed income. It held that the burden of proof remained with the appellant, emphasizing the improbability of large gifts from unrelated individuals. The court dismissed the appeal, upholding the findings on money laundering and the uniformity of confirmatory letters, with no order as to costs.</description>
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