https://www.taxtmi.com/caselaws?id=61638 The appeal was dismissed, confirming the addition of Rs. 20,200 as the assessee's undisclosed income. The court found that the donor lacked the capacity to make the gifts, and the assessee failed to prove the genuineness of the gifts. The Accountant Member disagreed with this decision, highlighting that the gifts were received through cheques and made on a specific occasion, ultimately deleting the addition. However, the Vice President and Third Member upheld the addition, emphasizing the lack of evidence regarding the donor's capacity to make the gifts. en-us Tue, 26 Apr 2005 00:00:00 +0530 Thu, 13 Jan 2011 17:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61638 The appeal was dismissed, confirming the addition of Rs. 20,200 as the assessee's undisclosed income. The court found that the donor lacked the capacity to make the gifts, and the assessee failed to prove the genuineness of the gifts. The Accountant Member disagreed with this decision, highlighting that the gifts were received through cheques and made on a specific occasion, ultimately deleting the addition. However, the Vice President and Third Member upheld the addition, emphasizing the lack of evidence regarding the donor's capacity to make the gifts. Case-Laws Income Tax Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61638