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<h1>High Court dismisses tax case petition, affirms Tribunal's decision on non-taxable gift in partner's retirement.</h1> The High Court of Madras dismissed the tax case petition, upholding the Tribunal's decision that there was no taxable gift due to a partner's retirement ... Deemed Gift, Firm, Gift Tax, Reference The High Court of Madras dismissed the tax case petition where the Revenue sought a direction to refer questions of law regarding the cancellation of assessment due to a partner's retirement from a firm. The court upheld the Tribunal's decision that there was no taxable gift as the retired partner had no further claim against the firm and had no right to future profits. Costs awarded Rs. 250.
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