TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether gifts remitted from abroad by draft to the assessee's wife were exempt from gift-tax under section 5(1)(ii) of the Gift-tax Act, 1958, and whether the gift was completed outside India.
Analysis: The reference turned on whether the drafts sent from Malaysia through the post office were remitted at the request or desire of the donee, because in that event the post office would operate as the donee's agent and the gift would be treated as completed outside India. The record, however, contained no finding or material showing any express or implied request by the donee to remit the amounts in that manner. In the absence of such factual ascertainment, the question could not be answered on merits in the reference.
Conclusion: The question referred was returned unanswered and the Tribunal was directed to examine the factual issue afresh and decide the matter in accordance with law.
Final Conclusion: No conclusive determination was made on the exemption issue in the reference, and the matter was sent back for fresh factual decision.
Ratio Decidendi: Where the tax consequence of a foreign remittance by draft depends on whether the post office acted as the donee's agent, the exemption issue cannot be decided without a finding on the donee's express or implied request for such mode of remittance.
TaxTMI 
