https://www.taxtmi.com/caselaws?id=123060 A banking transfer and donor identification do not by themselves establish a genuine gift; the assessee must prove that the transfer was voluntary and made by the donor out of love and affection. Here, the donor's statement showed the payment was made at the instance of her brother-in-law, not as an independent act of gifting, so the assessee failed to discharge the burden of proving the nature and source of the credit. The credit was therefore treated as an unexplained cash credit and the addition under section 68 was sustained. en-us Wed, 23 Sep 2009 00:00:00 +0530 Sat, 01 Sep 2012 10:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123060 A banking transfer and donor identification do not by themselves establish a genuine gift; the assessee must prove that the transfer was voluntary and made by the donor out of love and affection. Here, the donor's statement showed the payment was made at the instance of her brother-in-law, not as an independent act of gifting, so the assessee failed to discharge the burden of proving the nature and source of the credit. The credit was therefore treated as an unexplained cash credit and the addition under section 68 was sustained. Case-Laws Income Tax Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123060