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Aug 05 1966

K.A. Mohammed Kassim Vs. the Controller of Estate Duty, Kerala, Ernaku ...

Court : Kerala

Decided on : Aug-05-1966

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 9 and 48; Transfer of Property Act, 1882 - Sections 130; Muhammadan Law; Estate Duty Act, 1953 - Sections 9

Reported in : AIR1967Ker130; [1967]64ITR373(Ker)

M.S. Menon, C.J.1. This is a reference by the Central Board of Direct Taxes, Now Delhi, under Sub-section (1) of Section 64 of the Estate Duty Act. 1953, as it stood prior to its amendment by...

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