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Tax Authorities Question Gifts u/s 69 Due to Cash Withdrawal Timing; Legitimacy Established, No Additions Justified.

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....Addition on gifts received u/s 69 from mother-in-law and from father on the ground that there was no drawing during the five days prior to the date of gift and mere cash withdrawal by the donor long back i.e. 120 days - Once genuineness and creditworthiness of the transactions proved, no addition can be made - AT....