https://www.taxtmi.com/caselaws?id=71612 Property devolving by operation of law on civil death was not treated as a taxable transfer under the Gift-tax Act, because there was no inter vivos gift, release, relinquishment or extinguishment of rights by a taxable transaction. The assessee had adopted her nephew before taking sanyas, and the adoption deed merely recorded that earlier adoption rather than creating a fresh transfer; the gift-tax charge under section 4(1)(c) therefore did not apply. The adoption was also upheld as valid under the Hindu Adoptions and Maintenance Act, as additional evidence showed the age difference requirement was met and no other statutory defect was proved. On that basis, the revenue's challenge failed. en-us Wed, 20 Sep 2000 00:00:00 +0530 Tue, 26 Apr 2011 10:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71612 Property devolving by operation of law on civil death was not treated as a taxable transfer under the Gift-tax Act, because there was no inter vivos gift, release, relinquishment or extinguishment of rights by a taxable transaction. The assessee had adopted her nephew before taking sanyas, and the adoption deed merely recorded that earlier adoption rather than creating a fresh transfer; the gift-tax charge under section 4(1)(c) therefore did not apply. The adoption was also upheld as valid under the Hindu Adoptions and Maintenance Act, as additional evidence showed the age difference requirement was met and no other statutory defect was proved. On that basis, the revenue's challenge failed. Case-Laws Income Tax Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71612