High Courts27 Jun 1996

B.T. Patil and Sons Vs Commissioner of Gift Tax

Karnataka High Court · (1996) 134 CTR 77 : (1996) ILR (Kar) 2715 : (1997) 224 ITR 431 : (1996) 41 KarLJ 305

Gift Tax Act, 1958 — Section 26 (1)Income Tax Act, 1961 — Section 2 (47)Transfer of Property Act, 1882 — Section 122