Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (3) TMI 23 - DELHI HIGH COURTGift Tax Act, 1958 -Whether it is obligatory to file a return of gift in the case of a deemed gift under section 4 - " Whether, on the facts and in the circumstances of the case, the default contemplated under section 17(1)(a) of the Gift-tax Act was borne out ?" - question referred to us has to be answered in the affirmative, i.e., in favour of the department and against the assessee
|