Gift - Judgment Search Results
Commissioner of Gift-tax Vs. Trustees of H.E.H. the Nizam's Wedding Gi ...
Court: Andhra Pradesh
Decided on: Feb-03-1987
Reported in: [1989]175ITR266(AP)
K. Ramaswamy, J.1. This reference arises under section 26(1) of the Gift-tax Act, 1958 (18 of 1958), for short, 'the Act', at the instance of the Revenue. The questions referred
Commissioner of Gift-tax Vs. K.A. Abdul Razack and ors.
Court: Kerala
Decided on: Jul-25-1991
Reported in: (1991)97CTR(Ker)223; [1992]196ITR578(Ker)
minors towards capital resulting in redistribution of capital in accordance with the profit-sharing proportion, whether there is a gift involved in the said reconstitution. In the income-tax referred case, we are concerned with the assessment year 1975-76.
Chimanbhai Kashibhai Patel Vs. Commissioner of Gift-tax
Court: Gujarat
Decided on: Jan-28-1993
Reported in: (1993)111CTR(Guj)83; [1993]203ITR57(Guj)
the same assessment year. Both of them are, therefore, disposed of by this common judgment. 2. The assessee gifted 8,000 shares of Gaskets and Radiators Private Limited to three family members on April 28, 1976. The shares
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Deivanaiammal and ors. Vs. Commissioner of Gift-tax
Court: Chennai
Decided on: Nov-02-1998
Reported in: [2001]248ITR232(Mad)
the facts and in the circumstances of the case, the document dated September 15, 1971, is only a gift deed and not a deed of family arrangement ?2. Whether, on the facts and in the circumstances of
Commissioner of Gift-tax, Ernakulam Vs. Abdul Karim Mohd. (Dead) by L. ...
Court: Supreme Court of India
Decided on: Jul-10-1991
Reported in: AIR1991SC1847; [1991]191ITR317(SC); JT1991(3)SC67; 1991(2)KLT244(SC); 1991(2)SCALE11; (1991)3SCC520; [1991]2SCR846
of Kerala in Income-Tax Reference No. 101/1974 and it raises an important issue concerning the requirements of a gift made 'in contemplation of death' within the meaning of Section 5(1)(xi) of Gift Tax Act, 1958 ('The Act').
Commissioner of Gift Tax Vs. Executors and Trustees of the Estate of L ...
Court: Supreme Court of India
Decided on: Dec-11-1987
Reported in: AIR1988SC522; (1988)67CTR(SC)247; [1988]170ITR144(SC); JT1988(1)SC46; 1988(1)SCALE6; 1988Supp(1)SCC115; [1988]2SCR341
M.N. VENKATACHALIAH, J.1. This appeal, by certificate, by the Commissioner of Gift Tax, Gujarat directed against the order dated October 10, 1974 of the Gujarat High Court in Gift Tax
Commissioner of Gift-tax Vs. B.S. Apparao
Court: Supreme Court of India
Decided on: Nov-16-2000
Reported in: [2001]248ITR103(SC); (2002)9SCC672
settlement of lands made by the assessee to his three minor daughters fell within the meaning of taxable gift under the Gift-tax Act, 1958 ?'2. The assessment year with which we are concerned is 1970-71. During the
Commissioner of Gift-tax Vs. D.C. Shah and ors.
Court: Supreme Court of India
Decided on: Sep-25-1996
Reported in: [2001]249ITR518(SC); (2003)11SCC359
appearance. 2. These appeals arise out of a reference to the High Court under the provisions of the Gift-tax Act, 1958 (the judgment and order of the High Court is reported in : [1982]134ITR492(KAR) . 3. The
Commissioner of Gift Tax, Madras Vs. C. Muth Kumarswamy Mudaliar
Court: Supreme Court of India
Decided on: Jan-31-1995
Reported in: (1996)7SCC70
and in the circumstances of the case, the Tribunal was right in holding that Section 17(1)(a) of the Gift tax Act, 1958, as amended by the Gift Tax Amendment Act, 1962, would not apply to the levy
Commissioner of Gift Tax Vs. Ansuya Sarabhai (Smt)
Court: Supreme Court of India
Decided on: Mar-13-1997
Reported in: [1999]239ITR262(SC); JT1998(7)SC542; (1998)9SCC194
3117 of 1982.2. The appeal is against the judgment of the Gujarat High Court reported in Commr. of Gift Tax v. Ansuya Sarabhai, : [1982]133ITR108(Guj) .3. In this appeal a common question of law that arises for
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