Case Law Details
Case Name : Commissioner of Income Tax Vs Ms Mayawati (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Vs Ms Mayawati (Delhi High Court)- All the donors appeared before the Department, submitted material including affidavits on oath, confirms the gifts made, established their old relations with the assessee and proved their capacity to make the gifts. We have noted that in earlier years also they had made gifts to the assessee and her family members, which were accepted by the Revenue.
We have also noted that two gifts made by Sh. Ajay Aggarwal and Sh. O.P. Khadaria, Advocate were of Rs. 10 lacs and Rs. 1 lac respectively have been accepted by the Department. The donors are persons of suff...
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