https://www.taxtmi.com/highlights?id=44453 Claim of gifts received - additions u/s 68 - the issue of gifts given in the earlier year cannot be examined for the year under consideration as it was part of the cash introduced by the assessee in the earlier year. en-us Tue, 12 Feb 2019 13:47:25 +0530 Tue, 12 Feb 2019 13:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44453 Claim of gifts received - additions u/s 68 - the issue of gifts given in the earlier year cannot be examined for the year under consideration as it was part of the cash introduced by the assessee in the earlier year. Highlights Income Tax Tue, 12 Feb 2019 13:47:25 +0530 https://www.taxtmi.com/highlights?id=44453