https://www.taxtmi.com/caselaws?id=374248 The High Court upheld the Commissioner's decision to delete the addition of a gift received by the assessee, as the additional evidence provided by the assessee established the creditworthiness of the donor. The Court found no error in admitting the evidence without giving the department an opportunity to rebut it, noting that the Assessing Officer could have requested such an opportunity if needed. Regarding the disallowance of foreign traveling expenses, the High Court dismissed the Income Tax Appeal, stating that the issue was fact-based with no legal question involved. en-us Wed, 09 Jan 2019 00:00:00 +0530 Tue, 29 Jan 2019 07:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374248 The High Court upheld the Commissioner's decision to delete the addition of a gift received by the assessee, as the additional evidence provided by the assessee established the creditworthiness of the donor. The Court found no error in admitting the evidence without giving the department an opportunity to rebut it, noting that the Assessing Officer could have requested such an opportunity if needed. Regarding the disallowance of foreign traveling expenses, the High Court dismissed the Income Tax Appeal, stating that the issue was fact-based with no legal question involved. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374248