https://www.taxtmi.com/caselaws?id=9085 A gift of joint Hindu family property to the donor's wife can qualify for the spouse exemption under section 5(1)(viii) of the Gift-tax Act, 1958 where the deed shows the transfer was made by the member in his individual capacity as husband. The court treated the decisive factor as the capacity in which the transfer was effected and the tenor of the gift deed, not the mere fact that the donor was a karta. Because the Act defines "person" to include a Hindu undivided family, the spouse exemption was not read narrowly to exclude such a gift. The gift was therefore exempt, and the reference was answered in favour of the assessee. en-us Wed, 20 Jan 1965 00:00:00 +0530 Fri, 19 Jun 2009 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9085 A gift of joint Hindu family property to the donor's wife can qualify for the spouse exemption under section 5(1)(viii) of the Gift-tax Act, 1958 where the deed shows the transfer was made by the member in his individual capacity as husband. The court treated the decisive factor as the capacity in which the transfer was effected and the tenor of the gift deed, not the mere fact that the donor was a karta. Because the Act defines "person" to include a Hindu undivided family, the spouse exemption was not read narrowly to exclude such a gift. The gift was therefore exempt, and the reference was answered in favour of the assessee. Case-Laws Income Tax Wed, 20 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9085