Supreme Court · 1970 INSC 128 · Decided 5 May 1970
Goli Eswariah v. Commissioner of Gift Tax, Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1970 INSC 128 · [1971] 1 S.C.R. 522
- Case number
- CIVIL APPEAL No. 695/1968
- Decided
- 5 May 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Gift Tax Act 18 of 1958, s. 2(xxiv) (d)-Transfer of property-Hindu throwing separate property into joint family stock-His act whe1ha amounts to 'tmnsacrion' within the meaning of sub-cf. (d)-Whether amounts to 'transfer of property' liable to be treated as 'gift' under ss. ~(xii) & 4(a) of the which by a deed Jated December 9, 1957 he threw into 'the common stock of his Hindu Joint Family. The Gift Tax Officer held that he had thereby made a gift t<rxable under the Gift Tax Act, 1958. After proceedings before the authorities ur.der the Act the question whe_ther the appellant had
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