https://www.taxtmi.com/caselaws?id=9084 A gift made by the karta of a Hindu undivided family out of family funds to his wife was treated, for the spousal exemption under section 5(1)(viii) of the Gift-tax Act, as a gift by a person to his spouse. The statutory definition of "person" included a Hindu undivided family, but the donor's character remained that of the individual making the gift, so his status as karta did not defeat the exemption. On that construction, the gift fell within the exemption and was not subject to gift-tax. en-us Wed, 26 Sep 1973 00:00:00 +0530 Fri, 19 Jun 2009 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9084 A gift made by the karta of a Hindu undivided family out of family funds to his wife was treated, for the spousal exemption under section 5(1)(viii) of the Gift-tax Act, as a gift by a person to his spouse. The statutory definition of "person" included a Hindu undivided family, but the donor's character remained that of the individual making the gift, so his status as karta did not defeat the exemption. On that construction, the gift fell within the exemption and was not subject to gift-tax. Case-Laws Income Tax Wed, 26 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9084