https://www.taxtmi.com/article/detailed?id=11392 A registered gift deed dated 19.11.2008 transferring leasehold rights from brother to sister, supported by Noida Authority permission, mutation evidence and family affidavits, was treated as a gift made out of natural love and affection and therefore not a transfer chargeable to capital gains; the later provision taxing property received without or for inadequate consideration applies from its effective date and excludes transfers between relatives, so the donee's receipt was outside that provision. en-us Fri, 12 May 2023 12:11:10 +0530 Wed, 11 Feb 2026 15:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11392 A registered gift deed dated 19.11.2008 transferring leasehold rights from brother to sister, supported by Noida Authority permission, mutation evidence and family affidavits, was treated as a gift made out of natural love and affection and therefore not a transfer chargeable to capital gains; the later provision taxing property received without or for inadequate consideration applies from its effective date and excludes transfers between relatives, so the donee's receipt was outside that provision. Articles Income Tax Fri, 12 May 2023 12:11:10 +0530 https://www.taxtmi.com/article/detailed?id=11392