Gift Tax Cases Require More Than Donor Identity; Human Probability Test Crucial for Authenticity and Legitimacy Assessment.

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....Addition in respect of gift receipt - merely by giving evidence of identity and credit worthiness of donor, genuineness cannot be taken to be established automatically, 'therefore, test of human probability assumes importance so as to show that there were reasons which prompted the donor to forgo his hard earned capital in favour of the donee - AT....