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Baldev Singh Versus DCIT, Circle 27 (1) , New Delhi - 2017 (6) TMI 451 - ITAT DELHI

Addition u/s 68 - genuineness of gift - eligibility of donor - occasion for gifting - Held that - Since, the donor is an NRI, it may be practically impossible for him to travel to India for the recording of a statement and the assessee cannot be made to suffer on that account. The donor has referred in his affidavit to the help extended to the donor s family in his childhood by the father of the donee as a reason for the gift but the Ld. CIT (A) has confirmed the addition on the footing that the....... + More



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