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Case Law Details

Case Name : Smt. Sangeeta Rathi Vs ITO (ITAT Indore)
Related Assessment Year : 2004- 05
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Gift was received by the assessee in the form of India resurgent bonds amounting to USD 10,000. Bonds were duly certified by Certificate No. 0066493 and Register Folio No. of transferor RIB-417865 issued by SBI. The donor has filed confirmation of gift. The assessee has also filed copy of letter from State Bank of India stating the mode of transfer of the bonds in the name of the assessee. Gift was made by Shri Vikram Singh, a family friend of assessee, whose details and address along with copy of his pass-port we

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