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    <title>1998 (5) TMI 18 - DELHI High Court</title>
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    <description>The High Court allowed multiple petitions seeking mandamus to refer questions of law to the High Court under section 256(2) of the Income-tax Act, 1961. The case involved gifts received from abroad by the Suri group, claimed as genuine but questioned by the Assessing Officer. Despite attempts to establish a familial relationship with the donor, the gifts were initially treated as income from undisclosed sources. Subsequent appeals reversed this decision, with the Tribunal accepting the gifts as genuine. The High Court held that the questions raised by the Revenue constituted questions of law, directing the Tribunal to refer them for opinion.</description>
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    <pubDate>Thu, 21 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 18 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16627</link>
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      <pubDate>Thu, 21 May 1998 00:00:00 +0530</pubDate>
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