https://www.taxtmi.com/caselaws?id=237549 The court allowed the condonation of a 26-day delay in re-filing the appeal. Regarding the interpretation of Section 56(2)(vi) of the Income Tax Act, the court held that gifts received on the daughter's marriage are not exempted under the provision, which specifically refers to gifts received on the individual's marriage, i.e., the assessee, and not their children. The court affirmed the addition to the appellant's income and dismissed the appeal, upholding the decision of the Income Tax Appellate Tribunal. en-us Thu, 01 Aug 2013 00:00:00 +0530 Mon, 30 Sep 2013 21:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237549 The court allowed the condonation of a 26-day delay in re-filing the appeal. Regarding the interpretation of Section 56(2)(vi) of the Income Tax Act, the court held that gifts received on the daughter's marriage are not exempted under the provision, which specifically refers to gifts received on the individual's marriage, i.e., the assessee, and not their children. The court affirmed the addition to the appellant's income and dismissed the appeal, upholding the decision of the Income Tax Appellate Tribunal. Case-Laws Income Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237549