Jaimangal And Others v. Emperor
Jaimangal And Others v. Emperor
(High Court Of Judicature At Allahabad)
| 31-01-1936
Advocate List
Bench
- HON'BLE JUSTICE NIAMATULLAH, J
Eq Citations
- 1936 AWR 298
- 163 IND. CAS. 848
- AIR 1936 ALL 437
- LQ/AllHC/1936/17
Head Note
Income Tax — Exemption — S. 17(1)(b) of the Income Tax Act, 1961 — Gift — Gift of Rs. 1,00,000 paid by a resident of India to his wife on 20-1-1973 — Held, the appellant was entitled to the benefit of the provisions of S. 17(1)(b) of the Income Tax Act, 1961, in respect of the amount of Rs. 1,00,000 paid by him to his wife as a gift — Income Tax Act, 1961 — S. 17(1)(b)
