2024
that, the assessee claimed to have executed Gift without any
formal gift deed registered by paying relevant stamp duty
and, therefore, in view ... natural love and affection. Further, the
said gift has been further regularised by executing a
registered Gift Deed dated 25.06.2022 and registered on
28.06.2022. Further
rights and ownership to the donee as gift vide gift deed. The words of the gift deed are very crucial which read as under ... donee.
2. Whether the cancellation of gift deeds subsequently alter the character of the gift, as the gift deeds are unconditional and the Transfer
Ansul Tak vide gift
deed dt. 10.04.2012, transfer of property took place on said date even though
the gift deed was registered at a later ... accepted the
gifted house property. The AO, however, disallowed the deduction u/s
54F by holding that gift deed is not registered and even does
April, 1981. Noting that the said land had been gifted by a registered gift deed by the father of the first two assessees ... first two assessees had gifted the subject land for a value of Rs. 48,000 by a registered gift deed and the AO was justified
that not only was the genuineness of
the two gifts established inasmuch as registered gift deeds were
produced but also the statements of two donors ... Court, in order to establish the genuineness of the
gift, the assessee produced registered gift deeds and at the same time, the
statements
Jagdev Singh
that the permanent employment in terms of the
gift deed registered in the competent court of law
RAJAT SINGH PATHANIA
RAJAT SINGH ... deed.
xv. Denial of permanent employment to the petitioner,
despite of the promise extended by virtue of the
gift deed executed and registered
registered sale deed; similarly Flat No.202 was transferred in the name of complainant-5 (daughter of complainant-1) by way of a registered gift ... transferred in the name of complainant-3 by way of registered gift deed; and Flat No.402 in favour of complainant-2. The opposite party
registered sale deed; similarly Flat No.202 was transferred in the name of complainant-5 (daughter of complainant-1) by way of a registered gift ... transferred in the name of complainant-3 by way of registered gift deed; and Flat No.402 in favour of complainant-2. The opposite party
Estate, New Delhi. For this purpose original
title deed i.e. registered gift deed was pledged with the Bank as simple mortgage which was duly ... substance. All throughout it had been
stated that the document was registered gift deed executed on
16.8. 1957.
III. The learned counsel for the Bank
confirming the gifts having been made to the assessee out of natural love and affection. These
gifts were duly registered by separate deed of gifts ... donors are assessed to
income tax and gifts are by way of gift deed registered with Sub-registrar on 08.08.2005 i.e.
separate gift deeds
