Civil Appeal No. 695 of 1968 dated May 5, 1970, Goli Eswariah v. Commissioner of Gift-tax Hegde J. , dealing with the question
This is perhaps why the Supreme court pointed out in Goli Eswariah vs.
Commissioner of Gift Tax {AIR 1970 SC 1722} that the word
disposition
support of this, reliance is placed upon the decision in Goli Eswariah v. Gift Tax Commr., AP , .
30. This contention, at first sight, although appears ... first defendant was shown as "Hindu Undivided Family". Goli Eswariah (supra) is, undoubtedly, an authority for the proposition that the "separate property
authorities. In support of his contention, he relied a decision in Goli Eswariah v. Gift Tax Commissioner A.P. . It was a case under Gift
notice another decision of the Supreme Court reported in Goli Eswariah v. Gift Tax Commissioner , . The Supreme Court had laid down the criteria for determining