1990 (6) TMI 14

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..... Judge(s) : T. D. SUGLA., MS. SUJATHA V. MANOHAR JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -The only question of law referred by the Tribunal at the instance of the D .....

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..... ld that the income of the assessee is exempt under section 11 of the Income-tax Act, 1961. Once that is so, it has to be further held in view of section 45 of the Gift-tax Act, 1958, that no gift-tax .....

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