Supreme Court · 1970 INSC 106 · Decided 24 April 1970
The Commissioner of Gift-Tax, Kerala v. DR. George Kuruvilla
- Court
- Supreme Court of India
- Citation
- 1970 INSC 106 · [1971] 1 S.C.R. 373
- Case number
- CIVIL APPEAL No. 764/1967
- Decided
- 24 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Gift-•ax Act, (18 o/1958) s. 5(1) (tiv)-Gift of Ho.1pitt1/ building h.v medical practitioner to his son who later joins donor's profession-Gift describ;td as for love and affection-Whether exenzp; under s. 5(l)(xiV). The assessee-a medical practioner, by a detd gifted a hospital build­ recited that the gift was made "out of love anci affection··. The asses.set.: clai'lled ex.emp­ tion from gift-tax liability under s. 5 ( 1) (xiv) of the Gift Tax Act 1958 on the ground that a few months after the gift his son had graduated in medicine and had joined
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