Dismissing the appeal of the revenue the Court held that , the assesse has not established the creditworthiness of the donor hence addition was held to be justified .( AY. 2000-01)
Sheela Ahuja Alias Lata Ahuja (Smt.) v. CIT (2018) 400 ITR 56 (All) (HC)
S. 68:Cash credits — Gift – Credit worthiness of the donor was not established hence addition was held to be justified .