Addition u/s 68 - the theory of gift was not established by the ...
Gift Claim Denied u/s 68: Assessee Fails to Prove Validity and Source of NRO Account Transfer.
December 31, 2018
Case Laws Income Tax HC
Addition u/s 68 - the theory of gift was not established by the assessee. The so called transfer through an NRO account was also self-serving because, the amount was transferred through telegraphic transfer and the source of transfer was not established as to how it was relatable to the donor
View Source