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    <title>High Court Upholds Need for Evidence of Donor&#039;s Love and Financial Capacity for Genuine Foreign Gifts from NRIs.</title>
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    <description>Foreign gifts received - NRI gift could not be accepted as genuine unless the assessee was able to prove natural love and affection and financial capacity of the donor - HC</description>
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      <description>Foreign gifts received - NRI gift could not be accepted as genuine unless the assessee was able to prove natural love and affection and financial capacity of the donor - HC</description>
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