https://www.taxtmi.com/caselaws?id=33938 The Court set aside the assessment orders for the years 1998-1999 and 1999-2000, directing a reevaluation within three months. The petitioner's challenge against the denial of exemption for a property in Kodaikanal gifted by her husband was upheld. The Court emphasized the need for proof of the nature of conveyance as a 'Gift' under Section 4 (1) (a) (i) before granting exemption, allowing the petitioner the opportunity to establish the gift by her husband. en-us Sat, 23 May 2009 00:00:00 +0530 Fri, 26 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33938 The Court set aside the assessment orders for the years 1998-1999 and 1999-2000, directing a reevaluation within three months. The petitioner's challenge against the denial of exemption for a property in Kodaikanal gifted by her husband was upheld. The Court emphasized the need for proof of the nature of conveyance as a 'Gift' under Section 4 (1) (a) (i) before granting exemption, allowing the petitioner the opportunity to establish the gift by her husband. Case-Laws Wealth-tax Sat, 23 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33938