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    <title>Tax Authority Misapplies &quot;Blood Relative&quot; Instead of &quot;Relative&quot; u/s 56, Leading to Wrongful Income Addition.</title>
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    <description>Addition made on account of gift - Gift received his brother-in-law - exemption u/s 56 - Instead of relative as provided by the statute “blood relative” has been considered by the Learned AO and as a result whereof addition was made which is absolutely erroneous.</description>
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      <title>Tax Authority Misapplies &quot;Blood Relative&quot; Instead of &quot;Relative&quot; u/s 56, Leading to Wrongful Income Addition.</title>
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      <description>Addition made on account of gift - Gift received his brother-in-law - exemption u/s 56 - Instead of relative as provided by the statute “blood relative” has been considered by the Learned AO and as a result whereof addition was made which is absolutely erroneous.</description>
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