Commissioner of Gift Tax, Ernakulam Vs Abdul Karim Mohd. (dead) by L.Rs.
Supreme Court Of India · AIR 1991 SC 1847 : (1991) 96 CTR 174 : (1991) 191 ITR 317 : (1991) 3 JT 67 : (1991) 2 KLT 244 : (1991) 2 SCALE 11 : (1991) 3 SCC 520 : (1991) 2 SCR 846 : (1991) 57 TAXMAN 238
