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2010 (8) TMI 532 - HC - Income TaxGenuineness of the gift - Burden of proof - If these averments made in the affidavit are correct and the transaction in question is supported by the bank statement as mentioned , there cannot be any doubt about the capacity of the donor to give a gift of a paltry sum of US$ 15,000 to the appellant - Held that:- therefore, of the opinion that subject to the appellant furnishing the affidavit duly sworn by the officer of the High Commission of India in Canada, the aforesaid addition made by the Assessing Officer in the return filed by the appellant for the assessment year 2001-02 should be deleted - The appellant shall produce the affidavit with the aforesaid compliance within two months - The question, thus, stands, answered accordingly.
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