https://www.taxtmi.com/highlights?id=69241 Undisclosed income - Addition of gift received by assessee from his mother - As per the affidavit, Mother is having PAN, but, had not filed the return of income as the income was less than the taxable limit. However, being an old lady, if she has gifted some amount to her son for Europe tour, then, the same cannot be disputed or disregarded on the basis of surmises and conjectures. - AT en-us Sat, 15 Apr 2023 12:39:04 +0530 Sat, 15 Apr 2023 12:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69241 Undisclosed income - Addition of gift received by assessee from his mother - As per the affidavit, Mother is having PAN, but, had not filed the return of income as the income was less than the taxable limit. However, being an old lady, if she has gifted some amount to her son for Europe tour, then, the same cannot be disputed or disregarded on the basis of surmises and conjectures. - AT Highlights Income Tax Sat, 15 Apr 2023 12:39:04 +0530 https://www.taxtmi.com/highlights?id=69241