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2012 (8) TMI 272 - ITAT, MUMBAIAddition u/s 69C - addition on account of low household withdrawals - Held that:- It is observed that assessee did not furnish the details of household expenses incurred. Even the study expenses of her son in USA were not properly indicated. When all the relevant facts and circumstances including the total family withdrawals and the income declared by the assessee are concerned, we find that the contention of the assessee towards household expenses is not capable of acceptance. Addition confirmed - Decided against assessee. Undisclosed income reflected in the form of gift - addition u/s 68 - Held that:- In case of gift of 5000 dollars it is found on perusal of the copy of bank statement of donor that there is no withdrawal for 5000 dollars from his account. We, therefore, uphold the addition. However in case of gift of 10,000 dollars, the same was made through foreign remittance to the assessee, hence addition to this extent is deleted - Decided partly in favor of assessee
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