https://www.taxtmi.com/caselaws?id=201378 A transfer of property to an assessee's second wife was examined in the context of an asserted family arrangement and alleged gift-tax liability under the Gift Tax Act. The Tribunal treated the arrangement as bona fide, and the court noted that whether a family arrangement is bona fide is a question of fact. Because that finding rested on factual assessment, it did not by itself create a question of law, much less a substantial question of law for appellate interference. The transfer was therefore treated as part of a bona fide family arrangement, no substantial question of law arose, and the appeal was held not maintainable. en-us Wed, 28 Jul 2010 00:00:00 +0530 Tue, 06 Sep 2011 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201378 A transfer of property to an assessee's second wife was examined in the context of an asserted family arrangement and alleged gift-tax liability under the Gift Tax Act. The Tribunal treated the arrangement as bona fide, and the court noted that whether a family arrangement is bona fide is a question of fact. Because that finding rested on factual assessment, it did not by itself create a question of law, much less a substantial question of law for appellate interference. The transfer was therefore treated as part of a bona fide family arrangement, no substantial question of law arose, and the appeal was held not maintainable. Case-Laws Income Tax Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201378