https://www.taxtmi.com/caselaws?id=71192 Gifts received from an NRI donor were accepted as genuine and not taxable in India where the assessees proved the donor's identity, relationship with the donees, financial capacity, and the banking trail through confirmation letters and bank records. The transfers were made through authorised banking channels from the donor's own account, and the absence of a special occasion did not undermine the gift. Subsequent conduct of one donee in another year was held insufficient to discredit the present transactions. The applicable circular also supported overseas gifts received by post at the assessee's request, and the additions were deleted. en-us Wed, 23 Apr 2003 00:00:00 +0530 Tue, 19 Jun 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71192 Gifts received from an NRI donor were accepted as genuine and not taxable in India where the assessees proved the donor's identity, relationship with the donees, financial capacity, and the banking trail through confirmation letters and bank records. The transfers were made through authorised banking channels from the donor's own account, and the absence of a special occasion did not undermine the gift. Subsequent conduct of one donee in another year was held insufficient to discredit the present transactions. The applicable circular also supported overseas gifts received by post at the assessee's request, and the additions were deleted. Case-Laws Income Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71192