Split Gift - Judgment Search Results

Director General (investigation Vs. Daewoo Motors India Limited and

Court: Monopolies and Restrictive Trade Practices Commission MRTPC

..... from certain specified establishments departmental stores without even getting the gift voucher splitted in fact the said trade practice is case of tie ..... main issue which arose for consideration was with regard to the gift and financing schemes launched by respondent no 1 which may be ..... respondent no 1 has inter alia submitted that it has provided gift coupons worth rs 20 000 to such buyer who have .....

Deputy Commissioner of Income Tax Vs. Sanjay Waman and Co.

Court: Income Tax Appellate Tribunal ITAT Pune

..... birthday wedding ceremonies and other social functions the quantum of such gifts would depend upon the social relations and the practice prevalent ..... submitted that since both the learned members are agreed that the gifts to the minors by the gujarat agriculturists are not genuine it ..... the gifts are not genuine the credits in the minors accounts are genuine it would be too much of a hair splitting to .....

Dy. Cit Vs. Sanjay Waman and Co.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)74TTJ(Pune.)811

..... birthday wedding ceremonies and other social functions the quantum of such gifts would depend upon the social relations and the practice prevalent ..... submitted that since both the learned members are agreed that the gifts to the minors by the gujarat agriculturists are not genuine it ..... the gifts are not genuine the credits in the minors accounts are genuine it would be too much of a hair splitting to .....

Nalli Textiles by Proprietor N.C. Ramasamy Chettiar Vs. Minor Krishnan ...

Court: Chennai

Reported in: (2001)3MLJ512

the plaintiff as he was not a party thereof the gift settlement deed was effected by m r radha long prior

Azad Rahim Vs. Gift-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2003)84ITD671(Coch.)

accept the proposition that there was no recital of the gift that there was no property in the hands of the

Surendra Kumar Vs. Nathulal and anr.

Court: Supreme Court of India

Reported in: AIR2001SC2040; JT2001(Suppl1)SC520; 2001(3)SCALE647; (2001)5SCC46; 2001(2)LC1157(SC)

attestors if the person who has executed the deed of gift has not specifically denied its execution in the present case

Raikar theatres Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)83ITD304(Bang.)

value of the consideration shall be deemed to be a gift made by the transferor 4 the cit a accordingly held

Jahidali Vahhidali Khan @ Javed Khan Vs. M.N. Singh, Commissioner of P ...

Court: Mumbai

Reported in: 2002(2)MhLj283

vishnu sahai j 1 through this writ petition preferred under article 226 of the constitution of india the petitioner detenu...

MoijuddIn and ors. Vs. State of Assam

Court: Guwahati

d biswas j 1 this appeal was directed against the judgment and order dated 4 10 1993 passed by sri...

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court: Chennai

Reported in: 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

..... argument raised by the restaurant owners that the bills should be split was not accepted in paragraph 8 in that case this reiterates ..... the general ownership of lands and buildings it cannot include the gift tax as levied by parliament emphasis supplied 27 when we consider ..... the introduction of the forty sixth amendment there cannot be a splitting of the works contract the apex court holds in paragraphs .....