https://www.taxtmi.com/caselaws?id=37457 A gift made by the karta of a Hindu undivided family to the karta's wife did not fall within the spouse-based exemption in section 5(1)(viii) of the Gift-tax Act, 1958, because the gift was made in the representative capacity of the HUF and not by an individual donor. The exemption contemplates a spouse in relation to the donor as an individual; a Hindu undivided family cannot itself have a spouse. Authorities relied on by the assessee were distinguishable as they concerned gifts between individuals. The exemption was therefore unavailable and the issue was answered against the assessee. en-us Mon, 21 May 1979 00:00:00 +0530 Mon, 29 Mar 2010 17:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37457 A gift made by the karta of a Hindu undivided family to the karta's wife did not fall within the spouse-based exemption in section 5(1)(viii) of the Gift-tax Act, 1958, because the gift was made in the representative capacity of the HUF and not by an individual donor. The exemption contemplates a spouse in relation to the donor as an individual; a Hindu undivided family cannot itself have a spouse. Authorities relied on by the assessee were distinguishable as they concerned gifts between individuals. The exemption was therefore unavailable and the issue was answered against the assessee. Case-Laws Income Tax Mon, 21 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37457