Commissioner Of Gift-Tax, Delhi-Ii vs Harinder Singh And Virender Singh (L. ... on 10 May, 1985
above, this partnership by which the minor was admitted to the partnership does not include any transfer of movable or immovable property to that minor ... creation of any lease, mortgage, charge, easement, license, power, partnership or interest in property;
(c) the exercise of a power of appointment, whether general, special