1979 (5) TMI 54 - AT - Income Tax

Summary

The ITAT Madras-A heard a departmental appeal regarding a gift tax case where the AAC had deleted a gift of Rs. 15,000 made by a non-resident assessee. The ITAT held that the gift was made within taxable territories, reversing the AAC's decision, and ruled in favor of the Revenue. (Case Citation: 1979 (5) TMI 54 - ITAT MADRAS-A)