THE DEPUTY COMMISSIONER OF GIFT TAX vs M/S BPL LIMITED

Supreme Court of IndiaJudgment13 October 2022

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Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 8131/2008
Date of decision	13 October 2022
Bench	HON'BLE MR. JUSTICE J.K. MAHESHWARI HON'BLE THE CHIEF JUSTICE
Disposal	Appeal dismissed; revenue's appeal rejected
Reporting	reportable
Acts	Gift Tax Act, 1958 Wealth Tax Act, 1957
Sections	Section 4(1)(a) Section 6(1) Schedule II of the Gift Tax Act Schedule III of the Wealth Tax Act Rule 9 Rule 11 Rule 21 of Part H of Schedule III

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