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2017 (3) TMI 742 - HC - Income TaxAddition u/s 68 - proof of source of the donor - whether amount has received by way of Gift from his brother (relative) through banking channel? - Held that:- The assessment has been completed against the assessee primarily on the basis that he has failed to prove his creditor's creditworthiness and not sub-creditors creditworthiness. The assessee had not proved his brother's source of income to the Department Thus we are of the considered opinion that the Assessing Officer, the first appellate authority and the Tribunal has not committed any illegality justifying interference. Therefore, answering the questions of law in favour of the Revenue
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