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![Gift through Banking Channels can’t be treated as Genuine unless Conditions of S. 68 is satisfied: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Monies-Taxscan.jpg "Gift through Banking Channels can’t be treated as Genuine unless Conditions of S. 68 is satisfied: Delhi HC [Read Judgment]")
Gift through Banking Channels can’t be treated as Genuine unless Conditions of S. 68 is satisfied: Delhi HC [Read Judgment]
In the Commissioner of Income Tax vs M.S Aggarwal the Delhi High Court reiterated the decision of Sumati Dayal versus Commissioner of Income Tax,...