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    <title>Court Rules Undisclosed Gifts May Be Taxed as Accommodation Entries if Genuineness Cannot Be Proven by Recipient.</title>
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    <description>Genuineness of gift – Unless the recipient has proved the genuineness thereof, the gift can very well be treated to be an accommodation entry of the assessee&#039;s own money, which is not disclosed for the purpose of taxation - HC</description>
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