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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>High Court dismisses applicant's request under section 26(3) of Gift-tax Act; Tribunal rules against imposing capital gains and gift tax.</h1> The High Court dismissed the applicant's request for a reference under section 26(3) of the Gift-tax Act, as the Income-tax Appellate Tribunal held that ... Gift Tax The applicant sought a reference under section 26(3) of the Gift-tax Act regarding a capital gains tax issue. The Income-tax Appellate Tribunal declined to make a reference, citing that capital gains and gift tax could not be levied on the same transaction. The application was dismissed by the High Court.