Acit, Cir-Ii, Jammu vs Smt. Yashorajya Laxmi, Jammu on 24 January, 2022
v) CIT Vs. Mammen Mathew, 158 ITR 466 (Ker.)
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Commissioner Of Gift-Tax vs Mammen Mathew on 10 June, 1985
Gift-Tax Officer vs M.A. Murugappan on 27 February, 1987
In the case of Mammen Mathew (supra), the Court held that the Gift-tax authorities have no authority to value the shares without following any principle or procedure. In the absence of any rules, it held that Rule ID of WT Rules may be followed.
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