Commissioner Of Gift Tax vs Smt. Ansuya Sarabhai (Decd.) & Ors.

Authority: Supreme Court Date: 1997-03-13 AY: 1965-66 Section: GT2(xii), GT4(1)(e) Acts: Gift-tax Act, 1958 Result: Assessee Citation: (1999) 157 CTR (SC) 469 : (1999) 239 ITR 262 (SC) Justices: K.S. Paripoornan & S.P. Kurdukar, JJ. Appeal No: Civil Appeal Nos. 8434 of 1983, 1981 & 1982 of 1997 and 10222 of 1995*
Whether the transaction effected by release deed dated 12th July, 1964, executed by the assessee is taxable within the meaning of the Gift-tax Act, 1958? --- Held No.

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