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Addition u/s 68 - it is seen that the this Gift is given from donor's NRE bank account maintained with Axis Bank. It entails particulars of cheque number, date of giving of gift, donee, amount gifted. Source of gift of amount in rupee terms immediately credited before giving gift on credit side of the bank statement where amount in US $ are stated in narration in the bank statement. - Ld CIT(A) rightly allowed the assessee`s appeal for statistical purposes. - AT
Addition u/s 68 - it is seen that the this Gift is given from donor's NRE bank account maintained with Axis Bank. It entails particulars of cheque number, date of giving of gift, donee, amount gifted. Source of gift of amount in rupee terms immediately credited before giving gift on credit side of the bank statement where amount in US $ are stated in narration in the bank statement. - Ld CIT(A) rightly allowed the assessee`s appeal for statistical purposes. - AT
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