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Bank Account Cash Deposits Scrutinized: Legitimacy of Family Gifts from Parents, Brother, and Spouse Upheld.

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....Additions on account of cash deposited in bank account - receipts of gifts - since the gifts in the instant case are received from parents, brother and spouse, respectively and the father has withdrawn substantial cash amount from the bank before giving the gift on various dates to his son and the gifts from brother, from mother and from spouse are not huge amounts, therefore, doubting the genuineness of such gifts received from blood relations is not justified. - AT....