LAWS(KER)-1973-4-4

COMMISSIONER OF GIFT TAX Vs. KESAVAN NAIR R

Decided On April 06, 1973
COMMISSIONER OF GIFT-TAX Appellant
V/S
R. KESAVAN NAIR Respondents

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, Cochin Bench has referred under S.26(1) of the Gift Tax Act, 1958 for our opinion the question:

(2.) The relevant portions of Annexure A document which states itself as "Deed of Settlement" are as follows:

(3.) The learned counsel for the Revenue urged before us the following points: