Gift - Judgment Search Results
Home > Cases Phrase: gift Page 1 of about 739 results (0.019 seconds)Commissioner of Gift-tax Vs. Trustees of H.E.H. the Nizam's Wedding Gi ...
Court: Andhra Pradesh
Reported in: [1989]175ITR266(AP)
Ramaswamy, J.1. This reference arises under section 26(1) of the Gift-tax Act, 1958 (18 of 1958), for short, 'the Act', at
Tag this Judgment! Ask ChatGPTCommissioner of Gift-tax Vs. K.A. Abdul Razack and ors.
Court: Kerala
Reported in: (1991)97CTR(Ker)223; [1992]196ITR578(Ker)
Gift-tax Officer, with the conclusion that there has been a gift in respect of a part of the goodwill, the answer
Tag this Judgment! Ask ChatGPTChimanbhai Kashibhai Patel Vs. Commissioner of Gift-tax
Court: Gujarat
Reported in: (1993)111CTR(Guj)83; [1993]203ITR57(Guj)
and not on December 28, 1976, as held by the Gift-tax Officer and, therefore, the balance-sheet as at December 31, 1974,
Tag this Judgment! Ask ChatGPTDeivanaiammal and ors. Vs. Commissioner of Gift-tax
Court: Chennai
Reported in: [2001]248ITR232(Mad)
properties on the two daughters and their children amounts to gift or transfer without consideration and is exigible to gift-tax. So
Tag this Judgment! Ask ChatGPTCommissioner of Gift-tax, Bombay City I Vs. G.G. Morarji
Court: Mumbai
Reported in: (1965)67BOMLR406; [1965]58ITR505(Bom); 1965MhLJ645
property to the beneficiaries. In effect, a trust is a gift of trust property or an interest therein to the beneficiaries.
Tag this Judgment! Ask ChatGPTCommissioner of Gift-tax Vs. Bhupathiraju Venkata Narasimharaju
Court: Andhra Pradesh
Reported in: [1975]101ITR74(AP)
Commissioner for the ascertainment of the legal effect of the gifts and accordingly remanded the matter to the Appellate Assistant Commissioner.
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. Valli Alagappan.
Court: Chennai
Reported in: [1990]33ITD222(Mad)
6 of the Gift-tax Act and Rule 11 of the Gift-tax Rules.4. As against the impugned order the Revenue came up
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. Jayalakshmi Doraiswamy
Court: Income Tax Appellate Tribunal ITAT Madras
Reported in: (1987)21ITD591(Mad.)
not justified in rejecting the appellant's claim for adjusting the gift-tax liability borne by the donee against the value of the
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. M. Hymavathamma
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Reported in: (1988)27ITD214(Hyd.)
marriages and the execution of the gift deeds. Therefore, the gift deeds should not be taken to be in discharge of
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. P. Subbammal.
Court: Income Tax Appellate Tribunal ITAT Cochin
Reported in: (1990)33ITD136(Coch.)
by delivering possession of the same. In respect of that gift, the impugned gift-tax assessment was made where the value of
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