Supreme Court · 1989 INSC 14 · Decided 17 January 1989
Commissioner of Wealth-Tax v. SMT. Hashmatunnisa Begum
- Court
- Supreme Court of India
- Citation
- 1989 INSC 14 · [1989] 1 S.C.R. 155
- Case number
- CIVIL APPEAL No. 1118/1975
- Decided
- 17 January 1989
- Bench
- R.S. PATHAK, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
v. SMT. HASHMATUNNISA BEGUM JANUARY 17, 1989 [R.S. PATHAK, CJ & M.N. VENKATACHALIAH, J.) Wealth Tax Act, 1957: Section 4(1)(a) Proviso-Wea/th tax­ Assets transferred by way of gift-Exemption-Whether gifts made before assessment year commencing after March 31, 1964 entitled to ' of result-Court not entitled to read statute in another way anxious to avoid its unconstitutionality. A B c Words and Phrases: 'lnterpretation'-'Construction'-Meaning D of. In Civil Appeal No. 1118 of 1975 the respondent-assessee's l_ husband gifted certain lands and buildings to bis two
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