Gift Over - Judgment Search Results

Commissioner of Gift-tax Vs. Trustees of H.E.H. the Nizam's Wedding Gi ...

Court: Andhra Pradesh

Reported in: [1989]175ITR266(AP)

..... two princes became the absolute owners of the two swords which were gifted over to them by the settlor viz their grandfather the fact that the ..... of the case a re that for the gift tax assessment year 1972 73 the two swords gifted over by h e h the nizam of hyderabad ..... was justified in holding that the trustees of the wedding gift trust had no right over these swords except the right to keep them in safe .....

Commissioner of Gift-tax Vs. K.A. Abdul Razack and ors.

Court: Kerala

Reported in: (1991)97CTR(Ker)223; [1992]196ITR578(Ker)

of his four minor sons adding this to the cash gift of rs 10 000 and allowing the deduction under section

Chimanbhai Kashibhai Patel Vs. Commissioner of Gift-tax

Court: Gujarat

Reported in: (1993)111CTR(Guj)83; [1993]203ITR57(Guj)

therefore disposed of by this common judgment 2 the assessee gifted 8 000 shares of gaskets and radiators private limited to

Deivanaiammal and ors. Vs. Commissioner of Gift-tax

Court: Chennai

Reported in: [2001]248ITR232(Mad)

that the document is a family arrangement and not a gift deed the gift tax officer held that the document though

Thakur Gopal Singh Vs. Commissioner of Wealth-tax

Court: Rajasthan

Reported in: [1975]99ITR354(Raj); 1973()WLN14

..... of primogeniture and in his hands he had the absolute domain over it the bonds received by him as compensation on the resumption ..... a jagirdar in the state of udaipur had the absolute domain over the estate and he held the same without any strings the ..... gujaranama executed by the estate holder involved a transfer by way of gift their lordships considered various privy council cases and held that the .....

Commissioner of Income-tax Vs. E.X. Jolly

Court: Kerala

Reported in: [2004]265ITR399(Ker)

r sarojini 1993 201itr104 ker held that there is no gift in such transactions 3 we have heard sri p k

Smt. Satyabati Goswami and ors. Vs. Commissioner of Gift-tax, Etc.

Court: Guwahati

..... 1960 61 though it was urged before the appellate assistant commissioner that these cash gifts were actually spread over a period of two years or more no documents were produced before the ..... the assessee had interest in the properties ii that the cash gifts were made on different occasions which were spread over a period of two years or more and whenever money was .....

G. Krishna Rao and ors. Vs. the First Additional Gift Tax Officer, Gun ...

Court: Andhra Pradesh

Reported in: [1968]70ITR812(AP)

..... registration act 1908 demand notice for gift tax on donees contented that properties obtained were not gifts as per affidavit filed by deceased donor his right over property diminished and rights of petitioners ..... increased within meaning of section 2 xxiv d property obtained would fall within meaning of gift as per section 2 .....

Smt. Vidyawati Devi Rathi Vs. Commissioner of Gift-tax

Court: Rajasthan

Reported in: (1987)64CTR(Raj)241; [1988]169ITR708(Raj)

in lieu of maintenance or arrears of maintenance or by gift from any person whether a relative or not before at

Dr. K.C. Mammen Vs. Commissioner of Gift Tax

Court: Kerala

Reported in: (2004)190CTR(Ker)153

tax rules whether tribunal justified in holding that valuation of gift of shares for assessment year 1991 92 to be made