Supreme Court of India
Commissioner of Gift Tax, Ernakulam v. Abdul Karim Mohd. (dead) by Lrs.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
I Gift Tax Act, 1958/lndian Succession Act, 1925: Section 5(l)(xi)/ Section 191-Gift in contemplation of death-Essential requirements of-Gifi of movable property-Donor seriously ill at the time of execu- tion of deed and died shortly thereafter-Delivery of possession of c gifted propertj effected-No indication in the document specifically or > impliedly that gift would be effective only if donor died or liable to be revoked in case donor recovered-Whether gift valid-Whether entitled to exemption.
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