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<h1>Delhi HC upholds validity of overseas gifts and donations, case dismissed</h1> <h3>Commissioner Of Income Tax Delhi VIII Versus Ujjagar Singh Oberoi</h3> The Delhi HC confirmed the genuineness of gifts and donations received by the assessee from individuals in the U.S.A. and U.K. The court dismissed the ... - The Delhi High Court confirmed that gifts and donations received by the assessee from known individuals in the U.S.A. and U.K. were genuine, as their identity and creditworthiness were established through affidavits and income tax returns. The court found no substantial question of law and dismissed the case.