https://www.taxtmi.com/caselaws?id=59302 A non-resident's gift of foreign currency remitted from Dubai to Bombay was analysed under the Gift-tax Act exemption for gifts made outside India. The Tribunal treated the exemption question as one of fact, relying on bank advice, remittance certificates, an affidavit, and surrounding circumstances to conclude that the transfer was made by telegraphic remittance to the donee's account at her request, so no referable question of law arose. The separate dispute over whether the gift was Rs. 10 lakhs or Rs. 12 lakhs was also treated as purely factual, with no independent legal issue shown. The commentary states that findings based on appreciation of evidence do not, by themselves, create a referable question of law. en-us Sat, 09 Sep 1989 00:00:00 +0530 Mon, 27 Dec 2010 17:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59302 A non-resident's gift of foreign currency remitted from Dubai to Bombay was analysed under the Gift-tax Act exemption for gifts made outside India. The Tribunal treated the exemption question as one of fact, relying on bank advice, remittance certificates, an affidavit, and surrounding circumstances to conclude that the transfer was made by telegraphic remittance to the donee's account at her request, so no referable question of law arose. The separate dispute over whether the gift was Rs. 10 lakhs or Rs. 12 lakhs was also treated as purely factual, with no independent legal issue shown. The commentary states that findings based on appreciation of evidence do not, by themselves, create a referable question of law. Case-Laws Income Tax Sat, 09 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59302