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Gift from Brother-in-Law Not Taxable u/s 56; Assessee Qualifies as "Relative" per Income Tax Act.

Income from other sources u/s 56 - addition on account of so called gift claimed to have been received from the relative - Brother in law - there is no mention of “blood relative” in the whole section - the assessee would fall within the definition of the term “relative” - No addition is warranted. .....

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