Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (12) TMI 36 - GUJARAT HIGH COURTExtract: .......d. We, therefore, answer the question which is referred to us in the negative and hold that the finding that the deceased did not make a gift of Rs. 90,005 is not justified in law. Reference is accordingly disposed of in favour of the revenue. The respondent-accountable person shall bear the costs of the Controller of Estate Duty in this reference.
|