Gift - Judgment Search Results

M. George Vs. Gift-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1997)63ITD9(Coch.)

..... of marriage of his daughter does not amount to making a gift exigible to gift tax so far as this obligation of the father is ..... the discharge of that legal obligation was not thereby a voluntary gift made by the father but was in compliance with his legal ..... of the pre existing legal obligation was legal and therefore no gift tax was payable by the assessee 5 the learned departmental representative .....

K.K. Kurian Vs. Gift Tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1998)62TTJ(Coch.)327

..... m george their arguments are taken into consideration assessee made certain gifts assessable for the asst yr 1979 80 he was required ..... person who during a previous year has made any taxable gifts shall before the thirtieth day of june of corresponding assessment ..... verified in the prescribed manner admittedly though the assessee had made gifts during the previous year relevant to the asst yr 1979 .....

Gopichand P. Godhwani Vs. Gift Tax Office

Court: Mumbai

Reported in: (1999)63TTJ(Mumbai)247

..... between the seller and the purchaser he submitted that in the gift tax proceedings because there is noneed to prove exchange of extra ..... relating to the market consideration concluded that there was a deemed gift the plea of the learned counsel was that the constraint to ..... could not establish it with any evidence for the purpose of gift tax all that is required is that the consideration realised on .....

Gopichand P. Godhwani Vs. Gift Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... hands between the seller and the purchaser he submitted that in the gift tax proceedings because there is no need to prove exchange of ..... relating to the market consideration concluded that there was a deemed gift the plea of the learned counsel was that the constraint to ..... could not establish it with any evidence for the purpose of gift tax all that is required is that the consideration realised on .....

Gift and Time Products Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT707TriDel

..... composite products under consideration 5 we have carefully considered the matter the appellants m s gift amp time products were engaged in the manufacture of electronic digital clocks classifiable under heading ..... 1 in this appeal filed by m s gift amp time products bombay being aggrieved with the order in appeal dated 30 6 1988 .....

Sanatkumar Jayantilal Vs. Commissioner of Gift Tax

Court: Gujarat

Reported in: [1998]229ITR766(Guj)

..... huf through sanatkumar who was the karta of the huf the gifts were not made by sanatkumar in his individual capacity therefore the ..... the situation the tribunal noted that the intention to make the gift for education purposes was spelt out from the evidence on record ..... belonging to that huf that should merit exemption similar to those gifts which are made by living persons to their children in this .....

Commissioner of Gift Tax Vs. P.D. Kumaresan (Cgt V.S. Rajaramalingam)

Court: Chennai

Reported in: (1997)139CTR(Mad)177; [1998]230ITR605(Mad)

..... may also point out that even in hindu law certain gifts of joint family properties are not valid likewise there may ..... according to previous understanding between the husband and wife that the gifts had taken place of movable property situate outside india and ..... to previous understanding between the husband and wife that the gifts had taken place of movable property situate outside india and .....

Commissioner of Gift-tax Vs. K.M. Ziauddin

Court: Chennai

Reported in: (1998)145CTR(Mad)70; [1998]231ITR645(Mad)

..... lumpur itself and the assessee purchased the drafts thereafter the assessee therefore contended that the gifts were movable properties situated in foreign country and the assessee being not ordinarily a resident ..... and creditor debt situated in foreign country in foreign bank at time of acceptance of gifts debt situated outside india donor being individual though citizen of india is not ordinarily .....

Commissioner of Gift-tax Vs. Nalini Srinivasan and Others

Court: Chennai

Reported in: [1999]238ITR592(Mad)

..... private limited companies known as southern roadways private limited and sundaram industries private limited the gift tax officer in the original assessment made on the assessees for the assessment year ..... there was under assessment gto proceeded only on basis of suspicion and surmises that taxable gift has escaped assessment gto has no valid jurisdiction to reopen assessment question answered in .....

Commissioner of Gift-tax Vs. Marudhar Hotel (Pvt.) Ltd.

Court: Rajasthan

Reported in: [1998]229ITR675(Raj)

..... the assessee the assessee preferred an appeal before the commissioner of gift tax appeals jodhpur who allowed the appeal filed by the assessee ..... the order dated january 31 1986 passed by the commissioner of gift tax appeals jodhpur filed an appeal before the income tax appellate ..... available for his benefit ii it will be open to the gift tax authorities to go beyond the transaction and examine whether .....