https://www.taxtmi.com/caselaws?id=39939 Exemption under the Gift-tax Act could not be assessed without the gift deed, because the deed was material to determine the nature and effect of the transfer. The claimant bore the burden of proving facts that brought the transaction within the exemption. As the statement of case was incomplete and the deed had not been annexed, the record required supplementation before the appeal could be considered on merits. The Tribunal was directed to submit a supplementary statement of case with the deed of gift, and the appeal was to be heard only after the supplemented record was received. en-us Mon, 27 Jan 1969 00:00:00 +0530 Thu, 22 Apr 2010 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39939 Exemption under the Gift-tax Act could not be assessed without the gift deed, because the deed was material to determine the nature and effect of the transfer. The claimant bore the burden of proving facts that brought the transaction within the exemption. As the statement of case was incomplete and the deed had not been annexed, the record required supplementation before the appeal could be considered on merits. The Tribunal was directed to submit a supplementary statement of case with the deed of gift, and the appeal was to be heard only after the supplemented record was received. Case-Laws Income Tax Mon, 27 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39939