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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 25

Title: Appeal to the Appellate Tribunal from orders of enhancement by

State: Central

Year: 1958

Supreme Court. (2) Where the judgment of the High Court isvaried or reversed on appeal under this section, effect shall be given to theorder of the Supreme Court in the manner provided in sub-section (6) of section26. … 11 or section 12] of Income-tax Act. 4 [Explanation 1.-For the purposes of clause (b) the term "amalgamation" shall have the meaning assigned to it in clause (1B) of section 2 of the Income-tax Act.] 5[Explanation 3.-For the

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 89

Title: Section 14B - Self-assessment

State: Central

Year: 1958

anything contained in sub-section (2), the provisions of this Act shall cease to apply and shall have no effect whatsoever in respect of any gift made on or after the 1st day of October, 1998.] ___________________________ 1 … 8 [***] 9 [(vii) the expressions "company", "Indian company" and "company in which the public are substantially interested" shall have the meanings respectively assigned to them under section 2 of the Income-tax Act;] 10 [***] (viii) "donee" means

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 2

Title: Earlier Explanation was remembered as Explanation 1 and Explanation 2 was Inserted by Act 20 of 1967, sec. 35

State: Central

Year: 1958

in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Complete Act

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

Matched in: Title Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Preamble 1

Title: Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

State: Central

Year: 1958

Matched in: Title Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998]

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 22

Title: Appeal to the

State: Central

Year: 1958

shall not apply to the assessment or reassessment made on the assessee in consequence of, or to give effect to, any finding or direction contained in an order under section 22, section 23, section 24, section 26, … assessment and reassessment 1 [16A. Time-limit for completion of assessment and reassessment 2 [1) No order of assessment shall be made under section 15 at any time after the expiry 3 [two years] from the end of

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 10

Title: Sub-sections

State: Central

Year: 1958

part of the order of the 6 [Deputy Commissioner (Appeals)] 7 [or the Commissioner (Appeals)] and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 3

Title: Special provision for quoted shares of companies

State: Central

Year: 1958

3 to 7 but not defined and defined in rule 2 of Schedule 111 of the Wealth-tax Act shall have the meanings respectively assigned to them in rule 2 of that Schedule. Notwithstanding anything in rule 2, the

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 6

Title: Unquoted equity shares in investment companies

State: Central

Year: 1958

purposes of facilitating the valuation of unquoted equity shares under this rule and rule 7, the company concerned shall have such valuation made by its auditors appointed under section 224 of the Companies Act, 1956 (1 of 1956),

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 5

Title: Unquoted cquiry shares in companies other than investment companies

State: Central

Year: 1958

(1) The value of an unquoted equity share in any company, other than an investment company, shall be determined in the manner set out in sub-rule (2). (2) The value of all the liabilities as

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