LAWS(APH)-1987-2-21

COMMISSIONER OF GIFT TAX Vs. BANDI SUBBA RAO

Decided On February 24, 1987
COMMISSIONER OF GIFT-TAX Appellant
V/S
BANDI SUBBA RAO Respondents

JUDGEMENT

(1.) THIS reference under section of the Gift-tax Act, 1958, (Act 18 of 1958) (for short "the Act"), has arisen at the instance of the Revenue for our opinion on the question posed thus :