762/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....15 ,29 Statute: Gift Tax Act, 1958 In the case of Kotha Manikyalu Vs.Gift Tax Officer, Circle-II, Kakinada (Writ Petition No.1109 of 1971 unreported) the Andhra Pradesh High Court has held that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e issued, not only to the legal representatives of the donor but also to the donees. In such proceedings it would be open to the donees to show, in presence of the legal representatives of the donor, ....