Controller of Estate Duty Vs. M. Thangapandian

Decided On : Feb-08-1985

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: the Estate Duty Act, Section 14, the Indian Partnership Act, Section 5 of the Act, Section 5, the Partnership Act, Section 5 of the Act, Section 5....5, Section 36, the Estate Duty Act, Section 5, Section 2(xviii, the Indian Partnership Act, the Estate Duty Act, Section 5, Section 7(1, Section 7(1, Section 40 ....9, Section 5

CARDINAL: 1, 39, 19-11, 15,000(iii, 1,184, three, three, three, 100, 11, 14, 11, 12, 2, 14, 100, 10, 10, 10, one, 14, 119, 544.In, 6, 119, 182, 150, 207, 15, 15, 106, 103, 358, Mad.).While, 100, 134, 100, 106, 103, 129, 244, 120, 134, 268, 12, 13, 14, 15, 14, three

ORG: the Appellate Controller, Madurai, ED Appeal No., Madurai, The Appellate Controller, Poormans Depot, Clauses 11, the Appellate Controller, Appellate, Appellate, CED, ITR, the Poormans Depot, Reserve, CED, The Gujarat High Court, Ibrahim Gulam Hussain Currimbhoy, the Gujarat High Court, the Supreme Court, the Calcutta High Court, CED, the Calcutta High Court, the Estate Duty Rules, the Calcutta High Court, CED, the High Court, CED, ITR, Tribunal, Kerala High Court, the Gujarat High Court, Kerala High Court, State, CED, ITR, Kerala High Court, High Courts, CED, CED, CED, State, Har, CED, ITR, Froude, CIT v. Bharani Pictures, Counsel, the Supreme Court, Malabar Fisheries Co., CFT, the Bombay High Court, CED, Court, High Courts, Fakirchand Fatehchand Sachdev's, Clauses 11, the Appellate Controller

DATE: 1977-78, 12, 14, 1953, 1975, 12, 30-12-1972, the account year, the account year, 13-7-1975, the accounting year, 1932, 1975, 1970, 1979, 1953, 1953, 1979, 1984, 1969, 1970, 1977, 1976, 1975, 1982, 1975, 1977, 1976, 1981, 1958, 1979, 1982, 1953, 12

PERSON: Controller, Controller, Controller, Ibrahim Gulam Hussain, Shri Muthukaruppa Nadar, Goodwill, Shri Muthukaruppa Nadar, Mrudula Nareshchandra v., Controller, Mrudula Nareshchandra's, Khushal Khemgar Shah, Khorshed Banu, Annaraj Mehta, Deoraj Mehta, P. T. Abdul Sattar v., Controller, Mrudula Naresh-chandra's, Ibrahim Gulam Hussain Currimbhoy's, Khushal Khemgar Shah, Khorshed Banu Dadiba Boatwalla, Prem Nath, Surumbayi Ammal, Mrudula Nareshchandra v., Sachdev, Ibrahim Gulam Hussain, Prem Nath, Surumbayi Ammal, Gift, Sachdev, Mrudula Nareshchandra's, Ibrahim Gulam Hussain Currimbhoy's, Prem Nath's

MONEY: 10 per cent

GPE: Smt, Smt, Smt, England, India, Gujarat, Bombay

FAC: Surajmall Gouti v.

ORDINAL: first

PRODUCT: 446, 446, 358

NORP: Indian, Punjab

LOC: Madras