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Home > Cases Phrase: control Year: 1968 Page 1 of about 313 results (0.048 seconds)
Apr 16 1968 (HC)

Miss Mamie Bhagwandas Ahuja Vs. Controller of Estate Duty, M.P. and Na ...

Court: Madhya Pradesh

Decided on: Apr-16-1968

Reported in: AIR1969MP82; 1969MPLJ155

..... as remuneration consisting of salary and entertainment and conveyance allowances of this amount the assistant controller treated rs 30 000 as reasonable remuneration and rs 30 000 as excessive remuneration this ..... company s assets chargeable to estate duty under section 17 was determined by the assistant controller under sub section 2 of section 17 thus aggregate benefit to the deceasedfor 3 .....

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Apr 16 1968 (HC)

Miss Mamie Bhagwandas Ahuja Vs. Controller of Estate Duty. ([1968) 69 ...

Court: Madhya Pradesh

Decided on: Apr-16-1968

Reported in: [1968]70ITR439(MP)

..... the necessary conditions for the application of section 17 2 had been satisfied the assistant controller held that having regard to the nature of duties discharged by the deceased and the ..... as remuneration consisting of salary and entertainment and conveyance allowances of this amount the assistant controller treated rs 30 000 as reasonable remuneration and rs 30 000 as excessive remuneration this .....

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Nov 25 1968 (HC)

Gopisetty Chandramouli Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-25-1968

Reported in: [1969]74ITR439(AP)

..... by the deceased on these facts the central board accepted the view of the assistant controller the controller came to the conclusion that the deceased was not entirely excluded from possession and ..... deceased lived in that house till his death admittedly this house was gifted the assistant controller as well as the appellate authority appeared to have accepted the contention of the applicant .....

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Nov 25 1968 (HC)

Smt. Pankumari Kochar Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-25-1968

Reported in: [1969]73ITR373(AP)

..... carried on business as bankers and money lenders the assistant controller of estate duty noticed during the course of assessment that ..... not be considered as passing on his death the assistant controller however found that though the properties were nominally vested in ..... wife for these reasons given in the order the assistant controller held that the money lending business belonged to the deceased .....

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Nov 26 1968 (HC)

Suggala Veera Raghaviah and ors. Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-26-1968

Reported in: [1970]75ITR714(AP)

..... acquired property as joint family property the subsequent conduct far from showing any retention of control over the lands shows that the parties implemented the partition in all its terms admittedly ..... this context sri ramachandra reddi the learned counsel for the applicants contends that the assistant controller and the central board did not refer to certain crucial documents which were on record .....

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Apr 03 1968 (HC)

Mrs. Shamsun Nehar Mansur Vs. Controller of Estate Duty, West Bengal I ...

Court: Kolkata

Decided on: Apr-03-1968

Reported in: [1969]71ITR301(Cal)

..... case we therefore will have to consider these problems the assistant controller of estate duty makes the following observations in his assessment order ..... leading decision of the supreme court in george da costa v controller of estate duty it will be necessary to analyse in ..... features of the supreme court decision in george da costa v controller of estate duty from the present reference before us can be .....

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Nov 22 1968 (HC)

M.S. Narayanacharyulu Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-22-1968

Reported in: [1970]77ITR594(AP)

..... those properties in favour of the family accordingly the assistant controller determined the principal value of the estate of the deceased ..... applicant s contention and confirmed the finding of the assistant controller that the properties derived by the deceased under the will ..... cannot be divorced from the assets themselves 10 the assistant controller also while noting that in the income tax returns .....

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Sep 20 1968 (HC)

Shantaben S. Kapadia Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Decided on: Sep-20-1968

Reported in: [1969]73ITR171(Guj)

..... anamat account and without interest it was contended before the assistant controller that the deceased had gifted the sum of rs 60 ..... the principal value of the estate of the deceased the assistant controller held that the conditions laid down in section 123 of ..... accountable person will pay the costs of this reference to the controller direct taxation assessment sections 123 and 131 of transfer of .....

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Nov 20 1968 (HC)

Mumtaz Ahmed Khan Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-20-1968

Reported in: [1969]73ITR592(AP)

..... being the value of six house properties at secunderabad it was claimed before the assistant controller that the deceased had transferred these house properties to his sons and daughters by oral ..... to show how the rents realised from the house properties were actually utilised the assistant controller further held that even assuming that all these properties were validly gifted by the deceased .....

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Oct 23 1968 (HC)

Jaishankar Gowd (by Guardian) Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Oct-23-1968

Reported in: [1969]74ITR206(AP)

..... the estate duty act hereinafter called the act 3 the assistant controller assessed the estate of the deceased on august 31 1958 ..... babu for the department strenuously contends that since the assistant controller as well as the central board have not taken into ..... ananta babu for the department strenuously contends that since the assistant controller as well as the central board have not taken into .....

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