gift, such gift made will not amount to transfer of gifted property
as per Clause (iii) of sec.47 of the I.T.Act ... gift, the transfer
must be of an existing property. The meaning given to the expression
"gift" in the erstwhile Gift Tax Act
gift, such gift made will not amount to transfer of gifted property
as per Clause (iii) of sec.47 of the I.T.Act ... gift, the transfer
must be of an existing property. The meaning given to the expression
"gift" in the erstwhile Gift Tax Act
property Act and Section 3 , 8 of the Transfer of Property Act
and Section 68 and 90 of the Evidence Act and also relied
Page ... relevant section in Transfer of
Property Act and Evidence Act.
Transfer of Property Act :-
S. 3 . In this Act, unless there is
something repugnant
Kasani
Venkata Subbaiah), that the gift deed was delivered to him and the gift
deed was accepted and acted upon though the delivery of possession ... donee had
accepted the gift. The recitals in the gift deed also prove transfer of
absolute title in the gifted property from the donor
donee accepted the gift or not. I have carefully
gone through Exhibit B1 gift deed. The terms in the gift deed
are not onerous ... Chapter VII of the Transfer of Property Act, 1882 (for
short "Act") deals with gifts. The relevant provisions are
Sections
Act by the Act by the Finance (No. 2) Act, 2024 w.e.f.
01.04.2025 wherein, company has been restricted from making gifts. In
other ... transaction to be
'gift'.
Moreover, although the term 'gift' is not defined
under the Act, the same is defined under
section
Act by the Act by the Finance (No. 2) Act, 2024 w.e.f.
01.04.2025 wherein, company has been restricted from making gifts. In
other ... transaction to be
'gift'.
Moreover, although the term 'gift' is not defined
under the Act, the same is defined under
section
Act by the Act by the Finance (No. 2) Act, 2024 w.e.f.
01.04.2025 wherein, company has been restricted from making gifts. In
other ... transaction to be
'gift'.
Moreover, although the term 'gift' is not defined
under the Act, the same is defined under
section
neither the State's intestacy law nor the
Uniform Anatomical Gift Act applied to a spouse's use of
reproductive material for posthumous
Senior Citizens Act, contemplates “where
any senior citizen who, after the commencement of this Act, has by way of
gift or otherwise, his property, subject ... Section 122 of Transfer of Property Act,
1882 (hereinafter referred for brevity, as ‘the T.P.
Act ’) defines “gift” as a transfer of certain
existing
