https://www.taxtmi.com/caselaws?id=69779 Gift of land to an educational institution was treated as exempt under the Gift-tax Act because the donee had already been recognised in income-tax proceedings as an institution covered by section 10(22) of the Income-tax Act. Prior appellate and departmental recognition of the institution's educational character supported the claim for exemption-related treatment, and no sufficient ground was shown to disturb that finding. On that basis, the transfer was regarded as falling within the exemption for gifts to the eligible institution. en-us Tue, 22 Jan 1980 00:00:00 +0530 Tue, 12 Apr 2011 10:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69779 Gift of land to an educational institution was treated as exempt under the Gift-tax Act because the donee had already been recognised in income-tax proceedings as an institution covered by section 10(22) of the Income-tax Act. Prior appellate and departmental recognition of the institution's educational character supported the claim for exemption-related treatment, and no sufficient ground was shown to disturb that finding. On that basis, the transfer was regarded as falling within the exemption for gifts to the eligible institution. Case-Laws Income Tax Tue, 22 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69779