683/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the aggregate in one or more previous years. It is also provided therein that the expression 'spouse', where there are more wives than one, means all the wives together. 2. Two questions arise in this connection, namely:- (i) Whether the term "spouse" can be interpreted to mean spouse even in cases where the donor is the wife and the donee, husband; and (ii) Whether the limit of Rs.50,000 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to account if the word 'spouse' is interpreted to mean "spouses" which interpretation is permitted by the General Clauses Act. Thus for instance where a person had made gift of Rs.50,000 to his/her spouse in the previous year relevant to the assessment year 1966-67 and after death or divorce of this spouse he/she remarried and again made a gift of Rs.30,000 to his /her spouse in the previous year .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X