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Citedby 6 docs - [
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Commissioner Of Wealth-Tax vs Sri Naurangrai Agarwalla on 20 June, 1983
Narsibhai Patel vs Commissioner Of Wealth-Tax on 13 October, 1980
Dr. K.M. Shah vs The Asstt. Commissioner Of ... on 28 November, 2003
State Of Kerala & Anr vs Bulders Association Of India & Ors on 28 November, 1996
The Commissioner Of Wealth-Tax, ... vs A.K. Tandon on 6 December, 1991
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gifts
gift act
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Section 5(1)
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Section 5
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Central Government Act
Section 5(1)(iv) in The Gift- Tax Act, 1958
(iv) to the Government or any local authority. 3[ or any authority referred to in clause (20A) of section 10 of the Income- tax Act]
1. Ins. by Act 13 of 1966, s. 41 (w. e. f. 1- 4- 1966 ).
2. Ins. by Act 41 of 1965, s. 7.
3. Ins. by Act 66 of 1976, s. 28 (w. e. f. 1- 4- 1977 ).