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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>Gift aggregation rule: cash gifts totalling above the statutory annual threshold are taxable when received without consideration.</h1> Sum of money received by an individual or HUF without consideration is taxable if the aggregate value of such receipts during the year exceeds the applicable annual threshold; taxability is based on the total of all such gifts in the year, not on each individual gift, and the aggregate value is chargeable to tax.

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