https://www.taxtmi.com/caselaws?id=55329 The Tribunal upheld the Assessing Officer's decision to treat gifts received by the assessees from illiterate farmers as income from undisclosed sources, reversing the Dy. CIT(A)'s direction to exclude them from total income. The Tribunal found the gifts suspicious due to the donors' financial and social status disparity with the donees, protective gift-tax assessments on donors, and abnormal behavior in seeking gifts from strangers. Applying the test of human probabilities, the Tribunal deemed the gifts non-genuine, citing legal precedents. As a result, the appeals by the assessees were allowed. en-us Tue, 16 Sep 1997 00:00:00 +0530 Thu, 25 Nov 2010 15:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55329 The Tribunal upheld the Assessing Officer's decision to treat gifts received by the assessees from illiterate farmers as income from undisclosed sources, reversing the Dy. CIT(A)'s direction to exclude them from total income. The Tribunal found the gifts suspicious due to the donors' financial and social status disparity with the donees, protective gift-tax assessments on donors, and abnormal behavior in seeking gifts from strangers. Applying the test of human probabilities, the Tribunal deemed the gifts non-genuine, citing legal precedents. As a result, the appeals by the assessees were allowed. Case-Laws Income Tax Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55329