Gifted - Judgment Search Results
Commissioner of Gift-tax Vs. Trustees of H.E.H. the Nizam's Wedding Gi ...
Court: Andhra Pradesh
Decided on: Feb-03-1987
Reported in: [1989]175ITR266(AP)
in the statement 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 to the two grandsons, viz., Prince Mukarram Jah and
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)
partner of the firm, Messrs. K. A. K. P. Kunhamoo and Co. On January 1, 1975, the assessee gifted Rs. 2,500 to each of his four minor sons. The return of gift for this transaction was filed
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 same assessment year. Both of them are, therefore, disposed of by this common judgment. 2. The assessee gifted 8,000 shares of Gaskets and Radiators Private Limited to three family members on April 28, 1976. The shares
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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
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
there must be two other conditions to be satisfied; (i) There must be delivery of possession of the gifted movables to the donee; (ii) that a gift is entitled to take effect only in the event of
Commissioner of Gift Tax Vs. Executors and Trustees of the Estate of L ...
Court: Supreme Court of India
Decided on: Dec-11-1987
Reported in: AIR1988SC522; (1988)67CTR(SC)247; [1988]170ITR144(SC); JT1988(1)SC46; 1988(1)SCALE6; 1988Supp(1)SCC115; [1988]2SCR341
M.N. VENKATACHALIAH, J.1. This appeal, by certificate, by the Commissioner of Gift Tax, Gujarat directed against the order dated October 10, 1974 of the Gujarat High Court in Gift Tax
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
are concerned is 1970-71. During the course of the year, that is, on March 26, 1970, the assessee gifted in favour of his three minor daughters, aged five, three and one, respectively, land worth rupees one lakh
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
decreased and that of another partner correspondingly increased does not lead to the inference that the former had gifted the difference to the latter. The profit sharing ratio in a firm can vary for a number of
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
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
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