Skip to content


Gift - Judgment Search Results

Home > Cases Phrase: gift Page 1 of about 739 results (0.018 seconds)
Feb 03 1987 (HC)

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

Court: Andhra Pradesh

Reported in: [1989]175ITR266(AP)

day of April, 1958, a tax (hereinafter referred to as gift-tax) in respect of the gifts, if any, made by a

Tag this Judgment! Ask ChatGPT

Jul 25 1991 (HC)

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

Court: Kerala

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

v. CGT : [1982]134ITR492(KAR) , held that there is no gift involved where, as a result of the reconstitution, there was

Tag this Judgment! Ask ChatGPT

Jan 28 1993 (HC)

Chimanbhai 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 ChatGPT

Nov 02 1998 (HC)

Deivanaiammal and ors. Vs. Commissioner of Gift-tax

Court: Chennai

Reported in: [2001]248ITR232(Mad)

is a family arrangement and not a gift deed. The Gift-tax Officer held that the document though styled as a partition

Tag this Judgment! Ask ChatGPT

Feb 11 1965 (HC)

Commissioner of Gift-tax, Bombay City I Vs. G.G. Morarji

Court: Mumbai

Reported in: (1965)67BOMLR406; [1965]58ITR505(Bom); 1965MhLJ645

fall under the exemption clause of section 5(1)(viii) of the Gift-tax Act. The assessee, therefore, is not entitled to get exemption

Tag this Judgment! Ask ChatGPT

Jun 12 1974 (HC)

Commissioner of Gift-tax Vs. Bhupathiraju Venkata Narasimharaju

Court: Andhra Pradesh

Reported in: [1975]101ITR74(AP)

was no valid transmission of titles to the donees, the gifts could not be charged to gift-tax and accordingly the appeals

Tag this Judgment! Ask ChatGPT

Dec 30 1989 (HC)

Gift-tax Officer Vs. Smt. Valli Alagappan.

Court: Chennai

Reported in: [1990]33ITD222(Mad)

that assuming without admitting his argument that there was no gift involved in the transaction is not accepted by us and

Tag this Judgment! Ask ChatGPT

Feb 16 1987 (TRI)

Gift-tax Officer Vs. Smt. Jayalakshmi Doraiswamy

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1987)21ITD591(Mad.)

shares of Rs. 10 each of Sundaram Finance Ltd. This gift will be subject to the condition that the gift-tax and

Tag this Judgment! Ask ChatGPT

Dec 29 1987 (TRI)

Gift-tax Officer Vs. M. Hymavathamma

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1988)27ITD214(Hyd.)

gift deed. Now we are at the point whether the gift deed in his favour is valid or not. According to

Tag this Judgment! Ask ChatGPT

Feb 01 1990 (TRI)

Gift-tax Officer Vs. Smt. P. Subbammal.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1990)33ITD136(Coch.)

provisions of s. 6 of the Gift-tax Act and that gift-tax liability was not a prior charge or liability for allowing

Tag this Judgment! Ask ChatGPT

  • << Prev.

Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //