https://www.taxtmi.com/caselaws?id=49320 Receipts asserted to be gifts rather than taxable income require the department to prove that they fall within the charging provision. Mere failure to produce all possible supporting documents does not make admitted cash or jewellery taxable where admissible evidence does not establish their assessable character. Circumstances such as family background, occasional descriptions in third-party papers, uncorroborated ex parte information, and involvement in disbursing small salaries were insufficient to prove that substantial gifts were remuneration for services. The cash and jewellery received from the donor were therefore not assessable to tax. en-us Wed, 21 Apr 1965 00:00:00 +0530 Fri, 24 Feb 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49320 Receipts asserted to be gifts rather than taxable income require the department to prove that they fall within the charging provision. Mere failure to produce all possible supporting documents does not make admitted cash or jewellery taxable where admissible evidence does not establish their assessable character. Circumstances such as family background, occasional descriptions in third-party papers, uncorroborated ex parte information, and involvement in disbursing small salaries were insufficient to prove that substantial gifts were remuneration for services. The cash and jewellery received from the donor were therefore not assessable to tax. Case-Laws Income Tax Wed, 21 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49320