2002 (1) TMI 44

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upholding the order passed by the lower authority and dismissing the appeal of the Department. The assessee herein is a mother and she had gifted certain gold ornaments, silverware and brassware to her daughter at the time when the marriage of the daughter was performed. It so happened that at that time even the father of the daughter had gifted her certain gold ornaments. However, in the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X