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Court Rejects Tax Officer's Claim on Wedding Gifts Due to Lack of Verification; Assessment Reopened for Review.

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Full Text of the Document

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....Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of marriage of daughter of the assessee. - Addition made by the AO without verification cannot sustain, deleted - AT....