THE COMMISSIONER OF GIFT TAX, TRIVANDRUM versus T.M. LOUIZ
Bench: S.P. Bharucha
Case: THE COMMISSIONER OF GIFT TAX, TRIVANDRUM versus T.M. LOUIZ [[2000] SUPP. 3 S.C.R. 352] (2000) Section: BODY A tHE COMMISSIONER OF GIFT TAX, TRIV AND RUM v. T.M. LOUIZ SEPTEMBER 20, 2000 B [S.P. BHARUCHA, S.N. PHUKAN AND Y.K. SABHARWAL, JJ.] Gift Tax Act, 1958-Section …