https://www.taxtmi.com/highlights?id=59287 Addition u/s 68 - So far as the two other donors are concerned, we find that both of them are agriculturist which is supported by their land holdings. The amounts of gifts are less than ₹ 1 Lacs in each of the cases which was below exemption limit of ₹ 2 Lacs. Therefore, there would be no obligation on the donors to file the return of income. The gifts are duly supported by the affidavits of the donors. - Additions deleted - AT en-us Thu, 19 Aug 2021 15:54:24 +0530 Thu, 19 Aug 2021 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59287 Addition u/s 68 - So far as the two other donors are concerned, we find that both of them are agriculturist which is supported by their land holdings. The amounts of gifts are less than ₹ 1 Lacs in each of the cases which was below exemption limit of ₹ 2 Lacs. Therefore, there would be no obligation on the donors to file the return of income. The gifts are duly supported by the affidavits of the donors. - Additions deleted - AT Highlights Income Tax Thu, 19 Aug 2021 15:54:24 +0530 https://www.taxtmi.com/highlights?id=59287