https://www.taxtmi.com/caselaws?id=37221 The court held that Section 9(2)(a)(iv) of the Tamil Nadu Agricultural Income-tax Act did not apply to transfers made by the assessee as the karta of a Hindu Undivided Family (HUF). Consequently, the Board of Revenue's decision to include the gifted lands in the assessee's assessment was overturned. The tax cases were allowed with costs, and the counsel's fee was set at Rs. 250. en-us Tue, 13 Mar 1979 00:00:00 +0530 Sat, 27 Mar 2010 15:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37221 The court held that Section 9(2)(a)(iv) of the Tamil Nadu Agricultural Income-tax Act did not apply to transfers made by the assessee as the karta of a Hindu Undivided Family (HUF). Consequently, the Board of Revenue's decision to include the gifted lands in the assessee's assessment was overturned. The tax cases were allowed with costs, and the counsel's fee was set at Rs. 250. Case-Laws Income Tax Tue, 13 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37221