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Section 12 (18) Gift Cash Gift In Pakistan, the income received by the husband's wife without the banking channel was obtained or generated, but it has been found that such gifts with cash from the donor. The appellate jurisdiction over the first appellate dismissed with the authority's observation that the husband could make a gift to his wife and, in view of this relationship, should not be transacted through a cross-check; The thing is, the essence of this transaction is whether the gift to the husband meant giving his wife a gift was considered a valid one of the considered income. Inoni appropriate tax was imposed to avoid the fraudulent transactions to be traced and not genuine and verified transaction to be husband merit Appellate Tribunal dismissed r \ n has been removed for

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