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	<title>TaxGuru &#187; proper appreciation</title>
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		<title>Receipt through banking channel not sufficient to prove genuineness of a gift</title>
		<link>http://taxguru.in/income-tax-case-laws/receipt-through-banking-channel-not-sufficient-to-prove-genuineness-of-a-gift.html</link>
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		<pubDate>Mon, 30 Nov 2009 02:04:33 +0000</pubDate>
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				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[acceptable explanation]]></category>
		<category><![CDATA[amp]]></category>
		<category><![CDATA[circumstances]]></category>
		<category><![CDATA[delhi high court]]></category>
		<category><![CDATA[expression]]></category>
		<category><![CDATA[genuineness]]></category>
		<category><![CDATA[ita]]></category>
		<category><![CDATA[judgment]]></category>
		<category><![CDATA[love and affection]]></category>
		<category><![CDATA[onus]]></category>
		<category><![CDATA[proper appreciation]]></category>
		<category><![CDATA[Supreme Court]]></category>

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		<description><![CDATA[It is the burden of the assessee to show and demonstrate what kind of relationship or what kind of love and affection the donor has with the assessee, and to explain circumstances in which gifts are made.]]></description>
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