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1992 (6) TMI 16 - KERALA HIGH COURTExtract: ....... no deemed gift under section 4(1) read with section 2(xxiv) of the Gift-tax Act, 1958. We answer the question referred to this court, in the affirmative, against the Revenue and in favour of the assessee. The Registrar shall send a copy of this Judgment, under his signature and seal of this court to the Income-tax Appellate Tribunal, Cochin Bench.
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