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Jamnaben G. Mistry Vs. Controller of Estate Duty
Gujarat
Oct-06-1993
Direct Taxation
Estate Duty Act, 1953 - Sections 36 and 36(1); Wealth Tax Act, 1957 - Sections 2, 6, 7, 7(1), 7(2) and 44
(1994)121CTR(Guj)347; [1994]210ITR50(Guj)
the property if it is sold in the open market in the context of section 36 of the Estate Duty Act, 1953. Section 36 provides that the principal value of any property shall be estimated to be the price … allowed. 32. Reference is answered accordingly with no order as to costs. Direct Taxation - market value - Sections 36 and 36 (1) of Estate Duty Act, 1953 and Sections 2, 6, 7, 7 (1), 7 (2) and
Tag this Judgment! AI Brief & AskSumatilal Chimanlal Shah Vs. Controller of Estate Duty, Gujarat
Gujarat
Mar-07-1981
Direct Taxation
Estate Duty Act, 1953 - Sections 36
(1982)26CTR(Guj)209; [1982]138ITR143(Guj)
the case, the Tribunal was right in holding that the words 'if sold' in section 36(1) of the Estate Duty Act, 1953, create a fictional position under which the Tribunal had to assumes and proceed to value the property … in the circumstances of the case, the Tribunal was right in holding that the words 'if sold' in section 36(1) of the Estate Duty Act, 1953, create a fictional position under which the Tribunal had to assumes
Tag this Judgment! AI Brief & AskController of Estate Duty Vs. Estate of Late Mohd. Sultan
Andhra Pradesh
Dec-26-1979
Direct Taxation
Estate Duty Act - Sections 36
[1981]127ITR277(AP)
and they have no other right, title or interest in the commutation sum. Under section 2(16) of the Estate Duty Act, passing of the property need not necessarily be immediately on the death of the deceased person; passing can … by the deceased as compensation for the land under the Land Acquisition Act. He also imposed penalty under Section 60(1)(c) of the E.D. Act for deliberate understatement of the value of the estate. The accountable person preferred … the measure for the purpose of valuation of a property under Section 36 of the E.D. Act. It is clear law that only assets existing
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M. Sadatullah and ors. Vs. Assistant Controller of Estate Duty
Andhra Pradesh
Sep-17-1986
Direct Taxation
Estate Duty Act, 1953 - Sections 36 and 59
[1990]182ITR369(AP)
Duty Act. The writ petition is disposed of in the above terms. Direct Taxation - estate duty - Sections 36 and 59 of Estate Duty Act, 1953 - writ for quashing notice issued under Section 59 - appellant … the Assistant Controller of Estate Duty B-Ward, Hyderabad, purported to have been issued under section 59 of the Estate Duty Act, 1953, (34 of 1953). In its material portion, the notice reads as follows : 'Whereas I have reason
Tag this Judgment! AI Brief & AskController of Estate Duty Vs. Illyas Assam Arbi
Orissa
Aug-10-1990
Direct Taxation
Estate Duty Act, 1953 - Sections 36
[1991]188ITR452(Orissa)
in a partnership firm of which he was a partner under Section 36 of the Estate Duty Act, some of the assets of the said … S.C. Mohapatra, J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. The statement of case has been made by the Income-tax Appellate Tribunal on the following question of … S.C. Mohapatra, J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. The statement of case has been made by the Income-tax Appellate
Tag this Judgment! AI Brief & AskG.V. Kasthuriswami Naidu and ors. Vs. Controller of Estate Duty
Chennai
Apr-19-1973
Direct Taxation
Estate Duty Act, 1953 - Sections 36 and 36(1); Estate Duty Rules, 1953 - Rule 14; Estate Duty (Controlled Companies) Rules, 1953 - Rule 15
[1973]92ITR145(Mad)
Rs. 110 by the Board is quite arbitrary and contrary to the provisions in Section 36 of the Estate Duty Act. 8. We can straightaway reject the contention that the 500 shares held by the deceased should be valued … entitled to their costs from the revenue. Counsel's fee Rs. 250. Direct Taxation - price of shares - Sections 36 and 36 (1) of Estate Duty Act, 1953, Rule 14 of Estate Duty Rules, 1953 and Rule 15
Tag this Judgment! AI Brief & AskSmt. P. Balammal, Karur Vs. the Controller of Estate Duty, Madras
Chennai
Aug-12-2002
Other Taxes
Estate Duty Act, 1953 - Sections 36 and 44; Voluntary Disclosure of Income and Wealth Act, 1976; Income Tax Act, 1922; Income Tax Act 1961; Finance Act 1965 - Sections 68; Wealth Ordinance Act, 1975
(2004)189CTR(Mad)147
In the circumstances, there will be no order as to costs. Other Taxes - computation of estate - Sections 36 and 44 of Estate Duty Act, 1953, Voluntary Disclosure of Income and Wealth Act, 1976, Section 68 of … N.V. Balasubramanian, J.1. This is a reference under the Estate Duty Act, 1953. One K. Periaswamy died on 28.8.1975. At the time of his death, he was a partner in
Tag this Judgment! AI Brief & AskController of Estate Duty Vs. Estate of Late Omprakash Bajaj
Andhra Pradesh
Jul-20-1976
Direct Taxation
Estate Duty Act, 1953 - Sections 36, 36(1), 44 and 74(1)
[1977]110ITR263(AP)
computing the estate duty payable on the principal value of the estate passing on the death under the Estate Duty Act ?'2. The facts leading to this reference are as follows : The deceased, Sri Om-prakash Bajaj, expired on … and 'incumbrances'. In our opinion, it is only in the light of the interpretation of the provisions of Sections 36(1), 53 and 74 which indicate the intention of the legislature that the question before us can be solved.
Tag this Judgment! AI Brief & AskJehangir Mahomedali Chagla and Another Vs. M.V. Subrahmanian, Addition ...
Mumbai
Sep-10-1984
Direct Taxation
Income Tax Act, 1961 - Sections 22 and 23; Wealth Tax Act, 1957 - Sections 3, 5(1), 7 and 7(1); Wealth-tax Rules, 1957 - Rule 1BB; Estate Duty Act, 1953 - Sections 36 and 36(1)
(1985)87BOMLR167; (1985)45CTR(Bom)180; [1985]155ITR637(Bom); [1985]20TAXMAN4(Bom)
is made absolute accordingly. In the circumstances of the case, there will be no order as to costs. Estate Duty Act (XXXIV of 1953), Sections 36 as amended by Estate Duty (Amendment) Act, 1982, 55 - Wealth Tax Act
Tag this Judgment! AI Brief & AskController of Estate Duty Vs. Lalitkumar Savjibhai, Ap of Vallabhji Ra ...
Gujarat
Feb-04-2004
Direct Taxation
Estate Duty Act, 1953 - Sections 33(1), 36, 41 and 44; Wealth-tax Act, 1957; Estate Duty (Amendment) Act, 1982- Sections 36(3)
(2004)190CTR(Guj)620; [2004]270ITR195(Guj)
accountable person and against the revenue.10. The reference accordingly stands disposed of. (i) Direct Taxation - valuation - Sections 33 (1) and 36 of Estate Duty Act, 1953, Wealth-tax Act, 1957, Rule 1BB of Wealth Tax Rules … Rule 1 BB of the Wealth-tax Rules, 1957 at Rs.51,188/- and claimed exemption under Section 33(1)(n) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'). The accountable person also claimed deduction of Rs.3,14,345/- from the aggregate
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