https://www.taxtmi.com/caselaws?id=310208 The Supreme Court dismissed the appeals, affirming that gifts made for love and affection do not constitute transfers for consideration under Section 32FF of the PEPSU Tenancy and Agricultural Lands Act, 1955. The judgment upheld the exclusion of such gifts in calculating surplus land area, emphasizing the differentiation between gifts and transfers for consideration in land transactions. en-us Fri, 16 Feb 1979 00:00:00 +0530 Thu, 12 Oct 2023 11:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310208 The Supreme Court dismissed the appeals, affirming that gifts made for love and affection do not constitute transfers for consideration under Section 32FF of the PEPSU Tenancy and Agricultural Lands Act, 1955. The judgment upheld the exclusion of such gifts in calculating surplus land area, emphasizing the differentiation between gifts and transfers for consideration in land transactions. Case-Laws Indian Laws Fri, 16 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310208