Case Law Details
Case Name : Asst. CIT Vs Smt. Samina H. Khorakiwala (ITAT Mumbai)
Related Assessment Year : 01/04/1990 to 19/09/2000
Courts :
All ITAT ITAT Mumbai
In regard to jewellery found on person and in the bedroom of Smt. S.H. Khorakiwala, it was stated before the Assessing Officer that the same was received at the time of her marriage. The Assessing Officer accepted the confirmation of mother but the confirmation of NRI gifts from relatives was not accepted. He observed that whether they had purchased the jewellery abroad and gifted to Smt. Samina H. Khorakiwala in which case the customs clearance receipt should have been filed.
The proof of local purchase in the form of a purchase receipt should have been filed. In the absence of such evidence ...
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