Unexplained gift/loans received - Gift received - the capacity of the creditor alone was questioned by...

Unexplained gift/loans received - Gift received - the capacity of the creditor alone was questioned by the revenue authorities. This cannot be equated as calling upon the assessee to furnish source of source - assessee failed to prove the capacity - additions confirmed - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X