https://www.taxtmi.com/caselaws?id=69496 Expenditure by an individual from personal funds on reconstruction and renovation of HUF house property, where he acted as karta, was held not to constitute a transfer or gift under the Gift-tax Act, 1958. The spending was treated as repair and personal expenditure for his own comfort, not as a disposition of property, and the separate taxable identity of the assessee and the HUF did not by itself attract gift-tax. The amount was therefore not liable as a gift or deemed gift, and the addition was deleted. en-us Fri, 26 Nov 1982 00:00:00 +0530 Thu, 07 Apr 2011 13:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69496 Expenditure by an individual from personal funds on reconstruction and renovation of HUF house property, where he acted as karta, was held not to constitute a transfer or gift under the Gift-tax Act, 1958. The spending was treated as repair and personal expenditure for his own comfort, not as a disposition of property, and the separate taxable identity of the assessee and the HUF did not by itself attract gift-tax. The amount was therefore not liable as a gift or deemed gift, and the addition was deleted. Case-Laws Income Tax Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69496