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Commissioner of Gift-tax, Ernakulam Vs. Abdul Karim Mohd. (Dead) by L. ...

Court : Supreme Court of India

Subject : Direct TaxationFamily

Acts : Gift-tax Act, 1958 - Sections 5(1); Indian Succession Act, 1925 - Sections 191

Reported in : AIR1991SC1847; [1991]191ITR317(SC); JT1991(3)SC67; 1991(2)KLT244(SC); 1991(2)SCALE11; (1991)3SCC520; [1991]2SCR846

'that gifts made in contemplation of death' has the same meaning as in Section 191 of the Indian Succession Act, 1925. Section 191 of the Indian Succession Act deals with the requirements of gifts made in contemplation of death. It reads

Gara Surppadu and ors. Vs. Pandranki Rami Naidu and ors.

Court : Andhra Pradesh

Subject : Property

Acts : Succession Act, 1925 - Sections 191; Transfer of Property Act, 1882 - Sections 123

Reported in : AIR1984AP386

parties shall bear their own costs in this appeal.13. Appeal allowed. Property - gift - Section 191 of Succession Act, 1925 and Section 123 of Transfer of Property Act, 1882 - appellants claimed possession of certain jewellery as being

The Commissioner of Gift Tax Vs. Late C.V. Ct. thevanai Achi, by Shri ...

Court : Chennai

Subject : Direct Taxation

Acts : Gift Tax Act - Sections 5(1); Indian Succession Act, 1925 - Sections 191

Reported in : (2006)202CTR(Mad)566; [2006]285ITR31(Mad)

'gifts' made in contemplation of death has the the same meaning as in Section 191 of the Indian Succession Act, 1925. A gift is said to be made in contemplation of death where a person, who is ill and

John Vallamattom and anr. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : PropertyConstitution

Acts : Constitution of India - Articles 13, 14, 15, 25, 26, 27, 32, 44 and 372; Indian Succession Act, 1925 - Sections 3, 4, 5 to 49, 51, 58 to 191 and 212; Charitable Uses Act, 1735; Mortmain and Charitable Uses Act, 1888; Indian Succession (Amendment) Act, 1891; Charities Act, 1960; Indian Succession Act, 1865; Transfer of Property Act, 1882 - Sections 18; Code of Civil Procedure (CPC) , 1908 - Sections 92; Hindu Succession Act, 1956; Sections 213 of the Indian Succession Act; Indian Divorce Act

Reported in : AIR2003SC2902; 2003(5)ALD51(SC); 2004(5)ALLMR(SC)283; 2003(4)AWC2689(SC); 2003(3)CTC418; [2003(4)JCR44(SC)]; JT2003(6)SC37; 2003(3)KLT66(SC); 2003(5)SCALE384; (2003)6SCC611

Constitution of India we are concerned with the constitutionality of the provisions of Section 118 of the Indian Succession Act, 1925 (hereinafter referred to as 'the Act').2. Petitioner No. 1 is an Indian citizen and is a Christian Priest … exempt any race, sect or tribe residing therein from the purview of Sections 5 to 49, 58 to 191 and 212. Testamentary succession has been dealt with in Part VI of the Act. Section 58 provides that

In the Goods of Sew Prasad Saraf

Court : Kolkata

Subject : FamilyProperty

Acts : Succession Act, 1925 - Sections 211(2) and 212(2); ;Companies Act, 1913; ;Hindu Law; ;Court-fees Act, 1870 - Section 191

Reported in : AIR1954Cal444

to be permissible where the nature of the case requires it: such grants are envisaged in Section 256, Succession Act, 39 of 1925.13. We have next to consider whether the Succession Act, 39 of 1925 contemplates the grant … any title to the shares', vide Reglation 21, Table A of the First Schedule of the Companies Act, 1913 and the Articles of Association of the companies in question, viz., articles 54 and 48. The position, therefore,

Mary Roy and ors. Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Property

Acts : States (Laws) Act, 1951 - Sections 2, 3 and 6; Travancore Christian Succession Act, 1092; Indian Succession Act, 1925; Constitution of India - Article 14

Reported in : AIR1986SC1011; 1986(0)KLT508(SC); 1986(1)SCALE250; (1986)2SCC209; [1986]1SCR371; 1986(1)LC515(SC)

originally forming part of the erstwhile state of Travancore or is such intestate succession governed by the Indian Succession Act 1925 and if it continues to be governed by the Tranvacore Christian Succession Act 1092, whether Sections 24, 28 … found in Part VI of the Act which comprised 23 Chapters commencing from Section 57 and ending with Section 191. We are concerned here only with intestate succession and hence we shall confine our attention to Part V

N. Anantha Kumar Vs. P. Anjaneyulu and ors.

Court : Andhra Pradesh

Subject : Property

Acts : Hindu Succession Act, 1956 - Sections 30; ;Indian Succession Act, 1925 - Sections 57, 59 and 63

Reported in : 2004(4)ALT98

provisions of Section 30 of the Hindu Succession Act, 1956, r/w. Sections 59 and 63 of the Indian Succession Act, 1925.3. The learned Counsel for the appellant/plaintiff had taken this Court thoroughly through the findings recorded by the Court

Ravindra Nath Agrawal Vs. Yogender Nath Agrawal

Court : Supreme Court of India

Subject : Land Acquisition

the Will dated 06.04.2011 annexed thereto, under Section 276 read with Sections 250 and 273(b) of the Indian Succession Act, 1925. Upon receipt of summons in the said testamentary case, the daughter Lily Nath 5 came up with the … VI of the Act comprising of 23 Chapters, contains exhaustive provisions relating to “Testamentary Succession”. Sections 57 to 191 of the Act are included in this Part.26. Part IX of the Act contains Sections 217 to 369,

Om Parkash Vs. Sarvjit Singh

Court : Himachal Pradesh

Subject : FamilyProperty

Acts : Hindu Law; ;Succession Act, 1925 - Section 191

Reported in : AIR1995HP92

nor a joint Hindu co-parcenary property, since it did not come to him by survivorship but came by succession. So far as the houses described in para 1-B of the plaint are concerned, it was held that … him by survivorship on the death of hisbrother Santu, in favour of his wife Smt. Dharmi Devi. This act, on the part of Vishnu in having made the gift was challenged by plaintiff as illegal, since according

Commissioner of Gift-tax Vs. Hari Chand

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 5(1)

Reported in : [1974]95ITR308(P& H)

' gifts made in contemplation of death' has the same meaning as in Section 191 of the Indian Succession Act, 1925 (39 of 1925).' 6. Mr. D.N. Awasthy, learned counsel for the department, has in the first instance urged