https://www.taxtmi.com/caselaws?id=66741 Uncorroborated handwriting expert opinion was held insufficient to displace sworn direct evidence that the gift letters to the assessee's minor daughters were executed on the dates they bore, so the allegation of antedating failed. Once the gifts were accepted as genuine and made on the stated dates, the transferred gold jewellery fell within the statutory exclusion for transfers chargeable to gift-tax or otherwise exempt, and was not includible in the assessee's net wealth. The reassessment additions were therefore set aside and relief followed on the substantive wealth-tax issues. en-us Mon, 21 May 1979 00:00:00 +0530 Mon, 07 Mar 2011 10:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66741 Uncorroborated handwriting expert opinion was held insufficient to displace sworn direct evidence that the gift letters to the assessee's minor daughters were executed on the dates they bore, so the allegation of antedating failed. Once the gifts were accepted as genuine and made on the stated dates, the transferred gold jewellery fell within the statutory exclusion for transfers chargeable to gift-tax or otherwise exempt, and was not includible in the assessee's net wealth. The reassessment additions were therefore set aside and relief followed on the substantive wealth-tax issues. Case-Laws Wealth-tax Mon, 21 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66741