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Transfer of Property Act, would be
regarded as a gift under the Gift Tax Act. The Rajasthan High Court
noticed ... Property Act shall amount to gift under the
Gift Tax Act. The concept of gift under the Gift Tax Act
Madras High Court
Income-tax Act, whereas "gift" has been
defined under Section 2(xii) as under:
"'Gift' means the transfer ... Property Act shall
amount to gift under the Gift-tax Act. The concept of gift under the
Gift-tax Act
Rajasthan High Court
Transfer
of Property Act deals with gifts, and Section 122 defines "gift" as "
the transfer of certain existing moveable ... order to complete a gift by a Hindu before
the Transfer of Property Act, the requirements of a valid gift
Bombay High Court
Transfer of Property Act reads as follows :
'Gift defined-'Gift' is the transfer of certain existing movable or
immovable property ... assessed the value of these properties transferred by way
of gift deeds and charged gift-tax. Aggrieved, the assessee preferred
Income Tax Appellate Tribunal - Cochin
word
'gift' under the Gift-tax Act was wider than the definition of
'gift' in the Transfer of Property ... Transfer of
Property Act shall still amount to a gift under the Gift-tax Act
especially by virtue
Madras High Court
sufficient for effecting a valid gift. Section 123 of the Transfer of
Property Act, 1882, provides that, for the purpose ... gift would not be complete. Therefore, gift of immovable property is
not complete till the properties transferred by registered deed
Income Tax Appellate Tribunal - Madras
Transfer Of Property Act, 1882
122. " Gift" defined.-" Gift" is the transfer of certain existing moveable or immoveable property made ... behalf of the donee.
1. Subs. by Act 20 of 1929, s. 59, for the original section.
Acceptance when
Central Government Act
ACT:
Hindu Law--Gift of immoveable Property by widow-Daughter's
marriage dowry-Ante-nuptial Promise-Deed executed and
registered ... Gowna
ceremony, the provisions of the Transfer of Property Act
relating to gifts stood in the way of considering
Supreme Court of India
SC2230 (17)
ACT:
Gift Tax Act 18 of 1958, s. 2(xxiv) (d)-Transfer of
property-Hindu throwing separate property ... property' includes
any interest in property, movable and immovable.Section
22(xxiv) defines "transfer of property" thus :
"Transfer of property
Supreme Court of India
Property Act defines a
"gift". Section 123 of the T. P. Act prescribes the mode of
transfer by gift ... dealt with.
Sec. 122 of the Transfer of Property Act defines a ",gift".
its substantial requirements are : (1) the donor
Supreme Court of India
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