Krishna Mohan Prasad Sah and Others Vs. Commissioner of Income-tax.

Decided On : Mar-12-1994

Court : Patna

LAW: section 64(1, the Estate Duty Act, the Estate Duty Act, the Estate Duty Act, section 34(1, section 39(3, the Estate Duty Act, section 33

DATE: 1953, 1953, 1953, 1982

ORG: Tribunal, Act&quot, Tribunal, Tribunal, CED, CED, CED, CED, CED, CED, CED, the Andhra Pradesh High Court, CED, the Andhra Pradesh High Court, CED, Karnataka High Courts, Karnataka High Courts, the Andhra Pradesh High Court, CED, Karnataka High Courts

CARDINAL: 1,00,000, 2,05,957, 25,725, one-eighth, 1,54,458, six, 1,00,000, 1978]113ITR200(Mad, 1, 1, 1, 1, 1981]127ITR107(Mad, 134, 1984]147ITR746(Mad, 1984]147ITR746(Mad, 1978]113ITR200(Mad, 1979]119ITR769(KAR, 1979]116ITR692(AP, only one-fifth, four-fifths, four fifths, 1979]116ITR692(AP, 34, 39, 1979]116ITR692(AP

NORP: Hindu, Hindu, Hindu

PERSON: T. Sundaresa Mehta, N. L. S. V. Lakshmanan, R. M. Venkatachalam, R. M. Venkatachalam, R. Krishnamachari, B. P. SINGH - I

GPE: Mitakshara

LOC: Madras, Madras, Madras