Gift to Hindu Undivided Family Taxable u/s 56(2)(vii) Due to Lack of Evidence on Family Membership.

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....Gift chargeable to tax in the hands of HUF - assessee could not show us any commentary on Hindu law or any other authoritative material, which says that mother of Karta of assessee HUF, is member of his HUF - gift of equity shares received by the assessee is taxable u/s 56(2)(vii) - AT....