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2016 (6) TMI 561 - HC - Income TaxAddition u/s 68 on unexplained cash credit - gift receipt - Held that:- The assessee cannot be asked to prove the source of source. Moreover, Gift Tax Act nowhere provides that a gift by somebody who is not creditworthy is not a gift. The Tribunal instead of addressing itself to the requirement of Section 68 of the Act, has adopted an approach which is unwarranted in law. See SMT. NEELAMBEN GOPALDAS AGRAWAL Versus INCOME TAX OFFICER [2015 (6) TMI 135 - GUJARAT HIGH COURT]. We therefore are of the opinion that the question raised in the present appeal is required to be answered in favour of the assessee
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