https://www.taxtmi.com/highlights?id=38414 Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible for the AO to judge the conduct of the donor sitting in his arm chair - no additions - HC en-us Sat, 17 Mar 2018 09:40:39 +0530 Sat, 17 Mar 2018 09:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38414 Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible for the AO to judge the conduct of the donor sitting in his arm chair - no additions - HC Highlights Income Tax Sat, 17 Mar 2018 09:40:39 +0530 https://www.taxtmi.com/highlights?id=38414