1969 (1) TMI 24

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..... relying on the provision of section 5(1), clause (xiv), of the Gift-tax Act. The Tribunal upheld the claim of the respondent. The High Court of Kerala agreed with the Tribunal in a case referred to it. The Tribunal did not annex the deed of gift on the interpretation of which the liability to pay the tax had to be determined, to the statement of the case. An attempt was made in the High Court on .....

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..... gift. We direct that the Tribunal be called upon to submit a supplementary statement of case and annex therewith the deed of gift dated February 3, 1960, executed by the respondent in favour of the children. After the supplementary statement is received by this court the appeal will be placed for hearing. Mr. Pal on behalf of the respondent has contended that the appellant should be called upon .....

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