https://www.taxtmi.com/caselaws?id=66917 The Tribunal allowed the appeals, deleting the additions to the minor child's income based on alleged gifts received. The Tribunal found the evidence satisfactory, emphasizing the young age of the child, the conduct of the natural guardian, and the lack of direct witnesses due to the historical nature of the events. The Tribunal ruled that the gifts were proven satisfactorily or, alternatively, could not be taxed in the child's hands. en-us Fri, 08 Nov 1985 00:00:00 +0530 Tue, 08 Mar 2011 11:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66917 The Tribunal allowed the appeals, deleting the additions to the minor child's income based on alleged gifts received. The Tribunal found the evidence satisfactory, emphasizing the young age of the child, the conduct of the natural guardian, and the lack of direct witnesses due to the historical nature of the events. The Tribunal ruled that the gifts were proven satisfactorily or, alternatively, could not be taxed in the child's hands. Case-Laws Income Tax Fri, 08 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66917