Delhi H.C : A share in the DSE as also membership of DSE were property/assets and transfer thereof was exigible to tax under the Gift-tax Act, 1958

High Court Of Delhi Jagan Nath Syal vs. Commissioner of Gift-tax. Section : 3 Assessment year : 1992-1993 Dr. S. Muralidhar And Vibhu Bakhru, JJ. GTR No. 1 Of 2002 July 20, 2015 ORDER 1. This reference under Section 26 (1) of the Gift Tax Act, 1958 pertains to Assessment Year (‘AY’) 1992-93. 2. The…

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