LAWS(KAR)-1980-12-11

SHAH D C Vs. COMMISSIONER OF GIFT TAX

Decided On December 10, 1980
D.C. SHAH Appellant
V/S
COMMISSIONER OF GIFT-TAX, KARNATAKA Respondents

JUDGEMENT

(1.) THESE references under the Gift-tax Act arise in relation to the reconstitution of a partnership firm carrying on business in the name and style of Shah Chhaganlal Ugarchand, Akkolkar at Nippani, on two occassions, namely, January 1, 1964 and November 19, 1968, when fresh documents of partnership came to be executed. The following are the question referred by the Tribunal for the opinion of this court:

(2.) IN T.R.C. No. 14 of 1977:

(3.) IN T.R.C. No. 10 of 1977: