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The assessee, married in February 2011, claimed that the amount comprised gifts of ₹5,00,000 from his father and ₹5,80,000 from his father-in-law. Affidavits from both donors affirmed these gifts, stating that the funds originated from agricultural income. The assessee also presented supporting evidence, including marriage invitation cards, agricultural land ownership proofs, and donor statements. However, the CIT(A) disputed the affidavits on technical grounds, citing discrepancies in the dates on the stamp papers used for affirmations.
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