Gift Tax Act

Gift Tax Act, Sec. 2 (XXIV), Sec. 2(XII)

Rajasthan H.C : Whether, on the facts and circumstances of this case and on a correct reading and interpretation of the agreement dated October 21, 1957, and the partnership deed dated November 1, 1957, Smt. Vidyawati Rathi was possessed of any property within the meaning of s. 14 of the Hindu Succession Act, 1956 ?

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High Court Of Rajasthan : Jaipur Bench Smt. Vidyawati Devi Rathi vs. Commissioner Of Gift Tax Sections GT 2(xii), GT

Gift Tax Act, Section 5

Bombay H.C : Whether, on the facts and in the circumstances of the case, the claim of the applicant that the settlement dt. 30th March, 1960, executed the applicant in favour of his minor son, Bharat, in discharge of his legal obligation under s. 20 of the Hindu Adoptions and Maintenance Act, 1956, to maintain his son was not a gift under s. 2(xii) of the GT Act, 1958, was rightly rejected ?

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High Court Of Bombay K.M. Sheth vs. Commissioner Of Gift Tax Section GT 5(1)(xii) Bharucha & Sugla, JJ. GT Ref.

Gift Tax Act, Section 6

Madras H.C : Whether, on the facts and in the circumstances of the case, it has been rightly held that the shares of M/s T.V. Sundaram Iyengar & Sons and Sundaram Industries should be valued for gift-tax assessment for the asst. yr. 1972-73 at Rs. 151.11 and Rs. 124.62 per share and not at Rs. 158.60 and Rs. 134.82 per share, respectively ?

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High Court Of Madras Commissioner Of Gift Tax vs. K. Ramesh Section GT 6 Asst. Year 1972-73 Balasubrahmanyan & Padmanabhan,

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