Ghanshyam Gupta, 8, Dashera ... vs Ito, Ward 5 (1) Jaipur on 20 September, 2023
2-To prove the gifts from mother and mother in law, assessee
produced affidavit from both, which are duly signed and notarized before
both the lower authorities and are again enclosed herewith on page no 24-25
10
ITA NO. 246/JP/2023
SHRI GHANSHYAM GUPTA VS ITO, WARD 5(1), JAIPUR
of paper book. No contrary material brought before us by the revenue. Both
the ladies are around 80 years old and as per Indian Custom there is concept
of Stree Dhan . The affidavit was not rejected and therefore as per decision
relied upon as given by Hon'ble S.C in case of S.P Jain Vs Union of India .