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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>Taxation of gifts: once aggregate monetary gifts in a year exceed the threshold, the entire aggregate is taxable.</h1> If the aggregate value of monetary gifts received by an individual or HUF during a year exceeds Rs. 50,000, the aggregate value of such sums received without consideration in that year is charged to tax, rather than only the excess over the threshold.

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