TMI BlogAddition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined...Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible for the AO to judge the conduct of the donor sitting in his arm chair - no additions - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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