https://www.taxtmi.com/caselaws?id=70550 The appellate tribunal dismissed the departmental gift-tax appeal for the assessment year 1970-71, ruling that a transaction was void due to being contrary to the Tamil Nadu Land Reforms Act, 1961, resulting in an invalid gift with no transfer of property. Both the departmental appeal and cross objection by the assessee were dismissed. en-us Tue, 10 Apr 1979 00:00:00 +0530 Sat, 16 Apr 2011 16:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70550 The appellate tribunal dismissed the departmental gift-tax appeal for the assessment year 1970-71, ruling that a transaction was void due to being contrary to the Tamil Nadu Land Reforms Act, 1961, resulting in an invalid gift with no transfer of property. Both the departmental appeal and cross objection by the assessee were dismissed. Case-Laws Income Tax Tue, 10 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70550