https://www.taxtmi.com/caselaws?id=23042 A non-resident donor's remittances by foreign draft to his wife in India, later deposited in accounts of the wife and minor sons, were held to be gifts of movable property situated outside India. The gift was completed when the drafts were purchased and posted abroad under the prior understanding between donor and donee, so the transfer was beyond the donor's control and the post office operated as the donee's agent. On that basis, the gifts fell within the exemption for movable property situated outside India and were not subject to gift-tax. en-us Tue, 12 Dec 1989 00:00:00 +0530 Wed, 16 Dec 2009 12:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23042 A non-resident donor's remittances by foreign draft to his wife in India, later deposited in accounts of the wife and minor sons, were held to be gifts of movable property situated outside India. The gift was completed when the drafts were purchased and posted abroad under the prior understanding between donor and donee, so the transfer was beyond the donor's control and the post office operated as the donee's agent. On that basis, the gifts fell within the exemption for movable property situated outside India and were not subject to gift-tax. Case-Laws Income Tax Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23042