Case Law Details
Case Name : Kanwar Natwar Singh Vs Directorate Of Enforcement & Anr (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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RE PORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 8601 of 2010
ARISING OUT OF
SPECIAL LEAVE PETITION (C) NO. 10553 OF 2008
KANWAR NATWAR SINGH … APPELLANT
VERSUS
DIRECTOR OF ENFORCEMENT & ANR. … RESPONDENTS
WITH
CIVIL APPEAL NO. 8602 OF 2010
ARISING OUT OF
SPECIAL LEAVE PETITION (C) NO. 10554 OF 2008
KANWAR JAGAT SINGH … APPELLANT
VERSUS
DIRECTOR OF ENFORCEMENT & ANR. … RESPONDENTS
JUDGEMENT
B. SUDERSHAN REDDY, J.
1. The central question of law arising on the appeal before this Court is whether a notice ser...
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Hi Shireen
A gift received by an individual from his spouse, or from his brother or sister, or from the spouse’s brother or sister, parents, or from any lineal ascendant or descendant of oneself or one’s spouse would normally be fully tax-exempt. Similarly, any gifts of any amount whatsoever received from the spouses of any of these persons would also be completely exempt from income tax.
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