Gift Tax - Judgment Search Results
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)
the firm with effect from January 1, 1974, and such surrender amounted to a gift taxable under the Gift-tax Act, 1958. He worked out the goodwill of the firm at Rs. 2,13,972 and 20 per cent. of … while the assessee's share in the firm was reduced to 5 per cent. While completing the assessment, the Gift-tax Officer considered that the assessee had surrendered 20 per cent. of his interest in the firm with effect
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 shares were transferred in the names of the trustees on December 28, 1976. The assessee tiled the gift-tax return and valued the shares at the rate of Rs. 243 per share following the break-up value method. … being the last audited balance-sheet of the company on the day on which the gifts were made. The Gift-tax Officer was of the view that the break-up value was required to be ascertained on the basis of
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 … in fact a gift deed so far as the wife and the mother were concerned. The Appellate Assistant Commissioner agreed with the Gift-tax Officer. The legal representatives of the deceased assessee as also the Department filed appeals
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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
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'). That reference was made under Section 26(1) of the Gift Tax Act, 1958 by … Section 5(1)(xi) of Gift Tax Act, 1958 ('The Act'). That reference was made under Section 26(1) of the Gift Tax Act, 1958 by the Income-Tax Appellate Tribunal Cochin Bench. The Tribunal referred to the High Court two questions
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 of … 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 of penalty in this case ?" *2. The High
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 consideration … transaction effected by release deed dated 12-7-1964 executed by the assessee is taxable within the meaning of the Gift Tax Act, 1958?'4. The Appellate Tribunal and also the High Court found that the assessee Smt. Ansuya had surrendered
Commissioner of Gift Tax Vs. B.S. Apparao
Court: Supreme Court of India
Decided on: Nov-16-2000
Reported in: (2001)165CTR(SC)11
made by the assessee to his three minor daughters fell within the meaning of taxable gift under the Gift Tax Act'?2. The assessment year with which we are concerned is 1970-71. During the course of the year, that … duty according to the law to look after the daughters' education, livelihood, marriage and other expenses. Before the Gift Tax Officer the assessee's plea that this was not a gift but a transfer of property to meet his
Commissioner of Gift Tax, Bombay Vs. Smt. Kusumben D. Mahadevia
Court: Supreme Court of India
Decided on: Dec-05-1979
Reported in: AIR1980SC769; (1980)14CTR(SC)366; [1980]122ITR38(SC); (1980)2SCC238; [1980]2SCR357; 1980(12)LC163(SC)
called for by the High Court in each of these cases. Some of these cases are under the Gift Tax Act while others under the Wealth Tax Act. They all relate to the valuation of the ordinary shares … which is admittedly an investment company. The assessee in these cases claimed in the course of assessment to gift tax or wealth tax, as the case may be, that the value of the shares should be taken to
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