https://www.taxtmi.com/caselaws?id=37919 The court ruled in favor of the revenue and against the assessees, emphasizing the importance of clear evidence and legal principles in determining the applicability of Hindu law and gift-tax liability in partition deeds involving conversion and family customs. The court found insufficient evidence to prove that the parties were governed by Hindu law, resulting in no gift attracting gift-tax, and concluded that the transformation of joint properties into separate property did not incur gift-tax liability. en-us Tue, 07 Feb 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37919 The court ruled in favor of the revenue and against the assessees, emphasizing the importance of clear evidence and legal principles in determining the applicability of Hindu law and gift-tax liability in partition deeds involving conversion and family customs. The court found insufficient evidence to prove that the parties were governed by Hindu law, resulting in no gift attracting gift-tax, and concluded that the transformation of joint properties into separate property did not incur gift-tax liability. Case-Laws Income Tax Tue, 07 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37919