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	<title>TaxGuru &#187; affirmation</title>
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		<title>Genuineness of a gift transaction depend on immediate source of the gift</title>
		<link>http://taxguru.in/income-tax-case-laws/genuineness-of-a-gift-transaction-depend-on-immediate-source-of-the-gift.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/genuineness-of-a-gift-transaction-depend-on-immediate-source-of-the-gift.html#comments</comments>
		<pubDate>Tue, 27 Oct 2009 14:01:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[accountant]]></category>
		<category><![CDATA[affidavit]]></category>
		<category><![CDATA[affirmation]]></category>
		<category><![CDATA[assets]]></category>
		<category><![CDATA[bench]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[cheque]]></category>
		<category><![CDATA[confirmation]]></category>
		<category><![CDATA[demand draft]]></category>
		<category><![CDATA[drawing room]]></category>
		<category><![CDATA[finance business]]></category>
		<category><![CDATA[genuineness]]></category>
		<category><![CDATA[receipt]]></category>
		<category><![CDATA[telephone number]]></category>
		<category><![CDATA[withdrawals]]></category>

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		<description><![CDATA[Parties are heard arid their rival submissions considered. The following facts are not in dispute: a) the identity of the donor is not in doubt; b) gift is by a declaration deed; c) donor has given an affidavit affirming the making of the gift; d) there is a confirmation through post of gift per Demand Draft; e) affirmation of the assessee in examination on oath recorded by A.0 f) affirmation of the donor in examination on oath recorded; ]]></description>
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