1976 (6) TMI 25

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..... f Gift-tax, Tamil Nadu-II, Madras-34, requesting this court to direct the Income-tax Appellate Tribunal to refer the following questions of law for the opinion of this court: " 1. Whether, on the facts and in the circumstances of the case, it has been rightly held by the Tribunal that the gifts made by the karta in the assessee's case were void ? 2. Whether, on the facts and in the circumstances .....

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..... and he along with his wife and the sons and daughters constituted a Hindu undivided family. On January 13, 1970, acting as the karta of a Hindu undivided family, Alagiriswamy executed three settlement deeds in favour of his three married sisters, Jayalakshmi, Dhanalakshmi and Nagalakshmi, settling in all 17.91 acres of land out of 28.3 acres obtained by him in the partition between himself, his fa .....

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..... e three married sisters were in the position of strangers to the family. If the father had died undivided and Alagiriswamy became the karta of the family, there may be a moral obligation on the part of Alagiriswamy to provide for his sisters, whether at the time of the marriage or afterwards. In this case the partition took place between the father and the two sons and if any provision were to be .....

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