Gift Over - Judgment Search Results
Home > Cases Phrase: gift over Page 1 of about 739 results (0.011 seconds)Commissioner of Gift-tax Vs. Trustees of H.E.H. the Nizam's Wedding Gi ...
Court: Andhra Pradesh
Reported in: [1989]175ITR266(AP)
delivered to the princes was assessed at Rs. 25,00,000 and gift-tax of Rs. 10,00,000 was levied. The Gift-tax Officer treated these
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)
5(1)(xiv) of the Gift-tax Act, 1958. The evaluation of the gift liable to be taxed was also questioned. It was contended
Tag this Judgment! Ask ChatGPTChimanbhai Kashibhai Patel Vs. Commissioner of Gift-tax
Court: Gujarat
Reported in: (1993)111CTR(Guj)83; [1993]203ITR57(Guj)
section 6 of the Act and rule 10(2) of the Gift-tax Rules, 1958, held that the value of shares was required
Tag this Judgment! Ask ChatGPTDeivanaiammal and ors. Vs. Commissioner of Gift-tax
Court: Chennai
Reported in: [2001]248ITR232(Mad)
to gift or transfer without consideration and is exigible to gift-tax. So far as the provision for maintenance of the second
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
which deals with the deemed gifts. Now, the essence of gift thus is a voluntary transfer of an existing movable or
Tag this Judgment! Ask ChatGPTCommissioner of Gift-tax Vs. Bhupathiraju Venkata Narasimharaju
Court: Andhra Pradesh
Reported in: [1975]101ITR74(AP)
in respect of those transactions and they were chargeable to gift-tax for the relevant assessment years and accordingly levied gift-tax on
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. Valli Alagappan.
Court: Chennai
Reported in: [1990]33ITD222(Mad)
this omission to frame definition of irrevocable transfer or irrevocable gift for purposes of Gift-tax Act is very significant. In the
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. Jayalakshmi Doraiswamy
Court: Income Tax Appellate Tribunal ITAT Madras
Reported in: (1987)21ITD591(Mad.)
year 1984-85. The assessee in the present case filed a gift-tax return showing a taxable gift of Rs. 3,50,200. The assessee
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. M. Hymavathamma
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Reported in: (1988)27ITD214(Hyd.)
favour of the second daughter Smt. Suharlata was exempt from gift-tax as it was given to her in pursuance of a
Tag this Judgment! Ask ChatGPTGift-tax Officer Vs. Smt. P. Subbammal.
Court: Income Tax Appellate Tribunal ITAT Cochin
Reported in: (1990)33ITD136(Coch.)
meet the gift-tax liability and the question was whether the gift-tax payable is relevant for the purpose of determining the value
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