Commissioner Of Gift Tax vs N.S. Getti Chettiar

Authority: Supreme Court Date: 1971-09-16 Section: GT2(xii), GT2(xxiv) Acts: Gift Tax Act, 1958 Result: Assessee Citation: 1972 CTR (SC) 349 (1971) 82 ITR 599 (SC) Justices: K.S. Hegde & A.N. Grover, JJ. Appeal No: Civil Appeal Nos. 128 of 1969 & 1341 of 1971
Whether a partition in a Hindu Undivided Family (HUF) where the karta takes a lesser share than his legal entitlement constitutes a 'gift' under the Gift Tax Act, 1958 --- Held No.

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