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        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.

        <h1>Gifts from Husband to Wife via Hindu Undivided Family Exempt from Gift Tax</h1> The High Court of Punjab and Haryana ruled that gifts made by Jai Chand to his wife through the Hindu undivided family account were exempt from Gift-tax. ... Exemption From Tax The High Court of Punjab and Haryana held that gifts made by Jai Chand to his wife through the Hindu undivided family account were exempt from Gift-tax. The court found no evidence to show Jai Chand acted on behalf of the family rather than as an individual. The court referred to previous judgments supporting the exemption. The court rejected the reference, stating no supplemental statement was necessary. No costs were awarded.

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