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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 taxability: gifts to individuals and HUFs can be taxed as other income unless statutory exemptions apply.</h1> Gifts to an individual or a Hindu Undivided Family are treated as income from other sources and are taxable where threshold conditions are met: money received without consideration is taxable above the prescribed limit; immovable property without consideration is taxable at stamp duty value where that value exceeds the limit; and property received for inadequate consideration is taxable to the extent the stamp duty or fair market value exceeds the purchase price by more than the limit. Exemptions apply for gifts from defined relatives, on marriage, by will or inheritance, in contemplation of death, and from specified exempt institutions, and the provision applies only to capital assets, not stock-in-trade.

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