https://www.taxtmi.com/caselaws?id=61671 The Tribunal affirmed the CIT(A)'s decision to delete the addition of unexplained gifts from the NRI in the assessee's income. The Tribunal emphasized the genuineness of the gifts sent by the donor from the UK and criticized the AO for not seeking clarification before making the addition. The Tribunal found the donor's relationship discrepancy insufficient to doubt the gifts' authenticity and upheld the deletion, highlighting the lack of justification for the AO's adverse presumption. en-us Thu, 20 Mar 2003 00:00:00 +0530 Thu, 13 Jan 2011 18:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61671 The Tribunal affirmed the CIT(A)'s decision to delete the addition of unexplained gifts from the NRI in the assessee's income. The Tribunal emphasized the genuineness of the gifts sent by the donor from the UK and criticized the AO for not seeking clarification before making the addition. The Tribunal found the donor's relationship discrepancy insufficient to doubt the gifts' authenticity and upheld the deletion, highlighting the lack of justification for the AO's adverse presumption. Case-Laws Income Tax Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61671