https://www.taxtmi.com/caselaws?id=18923 Gift-tax exemption for foreign remittances depended on whether drafts sent from Malaysia through the post office were remitted at the donee's express or implied request. If the donee requested that mode of remittance, the post office could be treated as the donee's agent and the gift may be regarded as completed outside India for section 5(1)(ii) purposes. The record contained no factual finding on any such request, so the exemption question could not be decided on the existing material. The matter was therefore left for fresh factual examination and determination in accordance with law. en-us Thu, 06 Apr 1995 00:00:00 +0530 Mon, 02 Nov 2009 18:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18923 Gift-tax exemption for foreign remittances depended on whether drafts sent from Malaysia through the post office were remitted at the donee's express or implied request. If the donee requested that mode of remittance, the post office could be treated as the donee's agent and the gift may be regarded as completed outside India for section 5(1)(ii) purposes. The record contained no factual finding on any such request, so the exemption question could not be decided on the existing material. The matter was therefore left for fresh factual examination and determination in accordance with law. Case-Laws Income Tax Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18923