1 - 10 of 6494 (1.40 seconds)
Transfer
of Property Act deals with gifts, and Section 122 defines "gift" as "
the transfer of certain existing moveable ... says (p. 430):--"Therefore a gift is a transfer, and the transfer of
immoveable property gifted cannot be effected except
Bombay High Court
Property Act shall amount to gift under the
Gift Tax Act. The concept of gift under the Gift ... under :
"To make a gift of immovable property, the property must be transferred
and that transfer must be effected
Madras High Court
Transfer of Property Act reads as follows :
'Gift defined-'Gift' is the transfer of certain existing movable or
immovable property ... gifts were subsequently cancelled by him.
13.
And now, what is a gift ? A gift must be the unconditional transfer
Income Tax Appellate Tribunal - Cochin
whereas "gift" has been
defined under Section 2(xii) as under:
"'Gift' means the transfer by one person to another ... Property Act shall
amount to gift under the Gift-tax Act. The concept of gift under the
Gift
Rajasthan High Court
that, for the purpose of making a gift of
immovable property, the transfer must be effected by a registered
instrument ... complete. Therefore, gift of immovable property is
not complete till the properties transferred by registered deed. Since
the assessee
Income Tax Appellate Tribunal - Madras
properties so transferred. For effecting the transfer in the village
records consequent upon the transfer deed itself, the transferee ... whether Gift Tax Act can have a concept of "transfer" that is
independent of Transfer of Property Act. In other
Income Tax Appellate Tribunal - Cochin
view that a transfer of
property by way of a gift being a purely gratuitous transfer
made out of love ... Permanent Edition) defines
gift thus:
"A 'gift' is a voluntary transfer of property
without compensation or any consideration. A 'gift
Supreme Court of India
gift within the meaning of the Gift-tax Act.
6. The word " gift" is denned in the Gift ... word "gift" under the Gift-tax Act. Gift is defined to include the
transfer of property deemed
Madras High Court
assessee that
there was no transfer of property or any gift, was overruled. The
appeal by the assessee ... properties, the Gift Tax Officer determined the value
of gift at Rs. 1,08,911 and levied gift
Madras High Court
Gifts Tax Act or the
Transfer of Property Act that a gift can only be made "on an
occasion ... gift are that there should be transfer, by one person to another, of
any existing movable or immovable property. Further
Income Tax Appellate Tribunal - Delhi
Get new documents for this query in your RSS feed reader -