Gift Inter Vivos - Law Dictionary Search Results
causa mortis
causa mortis [Latin mortis causa in contemplation of death] : made or done in contemplation of one's impending death [rejected his claim that the gift was causa mortis "W. M. McGovern, Jr. et al."] usually used following the term it modifies see also gift causa mortis at gift compare inter vivos ...
Gift Tax Act and Estate Duty Act
Gift Tax Act and Estate Duty Act, between the Gift Tax Act and the Estate Duty Act there is basic difference in that the tax effect in the first ison transaction inter vivos and in the second onthe generating source of transmission by death, Controller of Estate Duty v. Shri Kantilal Trikamlal, AIR 1976 SC 1935 (1946): (1976) 4 SCC 643: (1977) 1 SCR 9...
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