IT : A gift by a close relative through banking channels along with copy of cheque and acknowledgement of filing return in USA by him, is not an unexplained gift

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IT : A gift by a close relative through banking channels along with copy of cheque and acknowledgement of filing return in USA by him, is not an unexplained gift

IT : Where no individual payment made to any sub-contractor exceeded Rs. 20,000 at a time nor total payments to an individual exceeded Rs. 50,000 in a year, no TDS liability would arise under section 194C


[2013] 35 taxmann.com 16 (Gujarat)

HIGH COURT OF GUJARAT

Commissioner of Income-tax

v.

Hatish Ramanlal Patel*



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