Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1976 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (5) TMI 15 - ALLAHABAD HIGH COURTExtract: .......l is correct. In the result we answer the reference in the negative, against the department and in favour of the assessee, by saying that the sum of Rs. 60,000 gifted by the assessee to his sons is not includible in the estate of the deceased. The assessee shall be entitled to his costs which we assess at Rs. 200. Question answered in the negative.
|