https://www.taxtmi.com/caselaws?id=241802 The court concluded that the petitioner failed to prove the legitimacy of the gifts and that the immunities under the Act did not apply to fraudulent transactions. The questions raised were referred to a larger bench for further examination. The court's order was to be placed in the pending Income Tax Appeal No. 4 of 2005 at the Lucknow Bench. en-us Tue, 04 Sep 2012 00:00:00 +0530 Wed, 01 Jan 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241802 The court concluded that the petitioner failed to prove the legitimacy of the gifts and that the immunities under the Act did not apply to fraudulent transactions. The questions raised were referred to a larger bench for further examination. The court's order was to be placed in the pending Income Tax Appeal No. 4 of 2005 at the Lucknow Bench. Case-Laws Income Tax Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241802