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Case Law Details

Case Name : DCIT Vs Shri Arvind N. Nopany (ITAT Ahmedabad)
Related Assessment Year : 2008-09 & 2009-10
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DCIT Vs Shri Arvind N. Nopany (ITAT Ahmedabad)

Conclusion :- Once the identity, creditworthiness and genuineness of the transaction has been proved, gift received from the brother-in-law is exempted in terms of provisions of section 56.

Facts :-

Assessee received gift of an amount of INR 16 Crore from his brother-in-law.

AO asked the assessee to provide evidence with regard to the identity, creditworthiness and ge

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2 Comments

  1. SAI says:

    Question 1
    case: gift of my inherited land/plot(from my late mother) to my wife’s brother’s daughter for her marriage-is it exempt from tax? please clarify.

    question 2
    case: gift of my inherited land/plot(from my late mother) to my wife’s brother-there is no occassion of marriage-is it exempt from tax? please clarify

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