PAWAN KUMAR AGGARWAL vs. INCOME TAX OFFICER
The appeal is disposed of
ITA - 137 / 2003HC Delhi27 Nov 2014
Section 260ASection 5Section 5(1)(ii)Section 64
made by Bhupinder Kumar and it was not necessary that
the donor or the donee should have blood relationship. He referred to
Section 5(1)(ii)(b) of the Gift Tax Act, 1958 to the effect that
relationship was not a condition for making a gift by an non-resident ... impressed with the contention raised by the
appellant-assessee that the gift should be accepted as genuine because
under Section 5(1)(ii)(b) of the Gift Tax Act, 1958, it is not necessary
or a condition that there should be relationship between the donor and
the donee in case
