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Central Government Act Section 10 in The Income- Tax Act, 1995
10. Incomes not included
Central Government Act
question of charging capital gains as well as gift- tax wherever provisions of the relevant Acts are found
Central Government Act
Wealth- tax Act, 1957 (27 of 1957 );
(c) gift- tax due under any provision of the Gift
Central Government Act
came or comes into force, namely:--
(a) instruments of gift of immovable property;
(b) other non- testamentary instruments which purport
Central Government Act
asset is acquired by the assessee by way of gift or inheritance, the actual cost of the asset ... asset is acquired by the assessee by way of gift or inheritance, the actual cost of the asset
Central Government Act
Central Government Act Section 2 in The Gift- Tax Act, 1958
2. Definitions. In this Act, unless the context otherwise ... exercise the powers of the Appellate Assistant Commissioner of Gift- tax under section 8;
(ii) 2[ " Appellate Tribunal" means
Central Government Act
Expenditure- tax Act, 1957 , (29 of 1957 .) or the Gift- tax Act, 1958 , (18 of 1958 .)- (a) which is outstanding
Central Government Act
SC1279 (10)
R 1976 SC 794 (8)
ACT:
Hindu Law--Gift to female owner--Construction--'Gift
for maintenance--Estate conveyed ... conferred to
767
The mere fact that a gift of property is made for the
support and maintenance
Supreme Court of India
transfer of a capital asset under a gift or will or an irrevocable trust;
(iv) any transfer of a capital
Central Government Act
interest of the defaulter therein, whether by sale, gift, mortgage or otherwise, made after the issue of the proclamation
Central Government Act
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