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        Case ID :
        Income Tax

        Addition on account of gift u/s 56(2)(v) - the gift was received...

        Gift Received Before July 2, 2004, Exempt from Amended Income Tax Act Section 56(2)(v) Provisions.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Addition on account of gift u/s 56(2)(v) - the gift was received from friend before the amendment provision come on to the statute books i.e. 02.07.2004 therefore amended provisions are not applicable to the facts of the case - AT
                                Note: It is a system-generated summary and is for quick reference only.
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