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1 - 10 of 18 (1.75 seconds)The Gift-Tax Act, 1958
Section 4 in The Gift-Tax Act, 1958 [Entire Act]
Section 53A in The Transfer Of Property Act, 1882 [Entire Act]
Alapati Venkataramiah vs Commissioner Of Income Tax Hyderabad on 29 March, 1965
The learned Departmental Representative, on the other hand, supported each of the finding of the AM in the light of the decisions in K. Madhavakrishnan v. CGT (supra), Late Nawab Sir Mir Osman Ali Khan v. CWT (supra) and Alapati Venkataramiah v. CIT (supra).
Sirehmal Nawalkha vs Commissioner Of Income-Tax on 12 February, 1985
A contrary view has been expressed in G.V. Krishna Rao v. GTO (1968) 70 ITR 81 (AP) and Sirehmal Nowalkha v. CIT (supra).