1971 (7) TMI 13 - SUPREME COURT

Gifts - genuine - fact that earlier proceedings in the Tribunal took a different view of the gifts was not a conclusive circumstance - There were evidences before the Tribunal in the present proceedings to arrive at a finding that the gifts were genuine - finding of the Tribunal cannot be said to be a perverse finding. That finding being finding of facts, it was not open to the High Court nor is it open to this court to interfere with that finding