TMI Blog1994 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the difference between the returned value of the gift and the value of the sub-registrar's is not a deemed gift assessable under section 4(1)(a) ? " The Tribunal declined to refer the same. Hence, the present petition. The Tribunal has not only followed an earlier decision of this court in CGT v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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