Held that the assesssee has established the identity and capacity of the creditor or donor and the genuineness of the transaction. Addition is held to be not justified. (AY. 2016-17)
Aarthi Rathi (Ms.) v. ITO(IT) (2022) 98 ITR 16 (SN)(Hyd) (Trib)
S. 68 : Cash credits-Gift from Mother-In-Law-Identity of donor established-Addition is held to be not valid.