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    <description>The Court allowed the appeals, setting aside the ITAT&#039;s order and directing the Tribunal to decide the appeals afresh within six months. The Tribunal was instructed to review the genuineness of the gifts and any addition sustained in the hands of the assessee should be offset with the surrender in the firm where the assessee is a partner. The issue of deletion of an addition made on account of NRI gifts was restored to the Assessing Officer for further consideration.</description>
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      <description>The Court allowed the appeals, setting aside the ITAT&#039;s order and directing the Tribunal to decide the appeals afresh within six months. The Tribunal was instructed to review the genuineness of the gifts and any addition sustained in the hands of the assessee should be offset with the surrender in the firm where the assessee is a partner. The issue of deletion of an addition made on account of NRI gifts was restored to the Assessing Officer for further consideration.</description>
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