Donation - Definition - Law Dictionary Home Dictionary Definition donation

Definition :

Donation, When a person gives money to another without any material return, he donates that sum. An act by which the owner of a thing voluntarily transfers the title and possession of the same from himself to another, without any consideration, is a donation, Commissioner of Expenditure v. Shri P.V.G. Raju (1976) 1 SCC 241: AIR 1976 SC 140: (1976) 1 SCR 1017. [Expenditure Tax Act, 1958, s. 5(j)]