Extension of cross-reference to section 17A expands the applicability of section 25(1) in the Gift-tax framework. Amendment substitutes the phrase 'under section 17' in section 25(1) of the Gift-tax Act with 'under section 17 or section 17A,' thereby extending the operative scope of section 25(1) to include dispositions governed by section 17A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of cross-reference to section 17A expands the applicability of section 25(1) in the Gift-tax framework.
Amendment substitutes the phrase "under section 17" in section 25(1) of the Gift-tax Act with "under section 17 or section 17A," thereby extending the operative scope of section 25(1) to include dispositions governed by section 17A.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
