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    <title>2019 (3) TMI 1167 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to treat NRI gifts as undisclosed income despite the Assessee&#039;s claim of disclosure, based on the Assessee&#039;s admission of routing own funds through family members and lack of evidence proving the authenticity of the donors. The Court found no substantial question of law, ruling in favor of the Revenue and dismissing the Assessee&#039;s appeal challenging the additions made by CIT (Appeals).</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to treat NRI gifts as undisclosed income despite the Assessee&#039;s claim of disclosure, based on the Assessee&#039;s admission of routing own funds through family members and lack of evidence proving the authenticity of the donors. The Court found no substantial question of law, ruling in favor of the Revenue and dismissing the Assessee&#039;s appeal challenging the additions made by CIT (Appeals).</description>
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