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Case Law Details

Case Name : Shri Avnish Kumar Singh Vs ITO (ITAT Agra)
Related Assessment Year :
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RELEVANT PARAGRAPH

7. 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; g)

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