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Gift Claim Denied u/s 68: Assessee Fails to Prove Validity and Source of NRO Account Transfer.
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....Addition u/s 68 - the theory of gift was not established by the assessee. The so called transfer through an NRO account was also self-serving because, the amount was transferred through telegraphic transfer and the source of transfer was not established as to how it was relatable to the donor....
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