{"id":3511,"date":"2008-01-04T20:08:17","date_gmt":"2008-01-04T20:08:17","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=5"},"modified":"2008-01-04T20:08:17","modified_gmt":"2008-01-04T20:08:17","slug":"mayawati-vs-dcit-itat-delhi","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/mayawati-vs-dcit-itat-delhi\/","title":{"rendered":"Mayawati vs. DCIT (ITAT Delhi)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?mayawati_gifts_s68.pdf\"><img data-recalc-dims=\"1\" decoding=\"async\" border=\"0\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" \/><\/a>s. 68 does not apply to an assessee who does not maintain books of account. Balance sheet\/statement of affairs and bank pass book do not constitute &#8216;books of account&#8217;. In considering the genuineness of the &#8220;gifts&#8221;, it must be borne in mind that in the case of a &#8220;political figure who was working for the welfare of the downtrodden in a missionary manner and on account of this social work&#8221;, it is not uncommon for donors to part away with their properties by giving the same as gift to her. &#8220;No probe can easily be made into such aspects of human psychology and the best persons to explain such feelings and desires are those who advance and execute the same.&#8221; The fact that there is&#8221;lack of occassion&#8221; to make the gifts, that the donors are unrelated to the donee and that the donors borrowed funds to make the gifts are irrelevant circumstances.<\/p>\n<p>Note: See also <a target=\"_blank\" href=\"http:\/\/www.itatonline.org\/pdf\/mohankala_s_68.pdf\"><strong>CIT vs. Mohankala (SC)<\/strong><\/a> on the test of pre-ponderence of probabality.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>s. 68 does not apply to an assessee who does not maintain books of account. Balance sheet\/statement of affairs and bank pass book do not constitute &#8216;books of account&#8217;. In considering the genuineness of the &#8220;gifts&#8221;, it must be borne &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/mayawati-vs-dcit-itat-delhi\/\"> <span class=\"screen-reader-text\">Mayawati vs. DCIT (ITAT Delhi)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-3511","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=3511"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3511\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=3511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=3511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=3511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}