https://www.taxtmi.com/caselaws?id=62036 Acceptance by the donee was treated as an essential element of a valid gift of immovable property under the Gift-tax Act and the general law of transfer. Mutation in revenue records was only one circumstance and did not by itself prove completion of the gift. On the evidence, clear acceptance by the daughter was not established, and the donor's continued possession together with the cancellation deeds indicated that the transfer was never completed as a real gift. The gift-tax levy could not be sustained merely on registered deeds and revenue entries in the absence of proved acceptance and concurrence by the donee. en-us Mon, 31 Jan 2005 00:00:00 +0530 Mon, 17 Jan 2011 17:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62036 Acceptance by the donee was treated as an essential element of a valid gift of immovable property under the Gift-tax Act and the general law of transfer. Mutation in revenue records was only one circumstance and did not by itself prove completion of the gift. On the evidence, clear acceptance by the daughter was not established, and the donor's continued possession together with the cancellation deeds indicated that the transfer was never completed as a real gift. The gift-tax levy could not be sustained merely on registered deeds and revenue entries in the absence of proved acceptance and concurrence by the donee. Case-Laws Income Tax Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62036