Saturday, March 8, 2014

[aaykarbhavan] HC presumes that distant relative of wife can't have a close nexus with her husband so as to give him a gift



 

HC presumes that distant relative of wife can't have a close nexus with her husband so as to give him a gift

March 8, 2014[2014] 42 taxmann.com 192 (Punjab & Haryana)
IT: Where in account books of assessee-firm there was a credit of Rs. one lakh in capital account of one of its partners and assessee explained that said partner received above amount through cheque from a NRI as a gift, since there was no connection of donor with donee except for distant relationship through wife of donee, above amount formed unexplained cash credit
Regards
Prarthana Jalan


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