Control - Judgment Search Results

Controller of Estate Duty Vs. R. Kanakasabai and ors.

Court: Supreme Court of India

Reported in: [1973]89ITR251(SC); [1973]3SCR747

..... support me during my lifetime i do hereby settle 6 the deputy controller held that the deceased had reserved to himself an interest for ..... of the andhra pradesh high court in mohammad bhai and anr controller of estate duty andhra pradesh 1968 69itr770 ap rendered by one ..... the scope of the agent s authority or under the actual control of the principal the extension of the doctrine that the act .....

Balkishan Muchhal Vs. Controller of Estate Duty

Court: Madhya Pradesh

Reported in: [1974]94ITR243(MP); 1973MPLJ484

..... the tribunal differing with the opinion of the assistant controller and the zonal appellate controller was of the view that the amounts were gifted ..... been adopted by the allahabad high court in beharilal matanhelia v controller of estate duty this view has found favour with my ..... of this decision was followed by the same high court in controller of estate duty v chandravadan amratlal bhatt in this case .....

Sakarlal Chunilal and ors. Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Reported in: [1975]98ITR610(Guj)

..... state of chunilal nathubhai this view as affirmed by the appellate controller in appeal and the accountable person thereon preferred further appeal to ..... the principal value of the estate of chhotamal khushaldas the assistant controller held that the amount of rs 2 00 000 each ..... out that according to the decision of the supreme court in controller of estate duty v r kanakasabai the benefit by contract .....

G.V. Kasthuriswami Naidu and ors. Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1973]92ITR145(Mad)

..... partner had a special appeal for the buyers trying to get control over the affairs of the mills according to the board ..... the principal value of the shares or debentures of the controlled companies may be estimated by reference to net value of ..... pointed out by the accountable persons thateven according to the assistant controller the remuneration receivable by the managing agents under the companies .....

R.M. Ramanathan Chettiar and anr. Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1975]99ITR410(Mad)

..... no 1477 of 1968 pl vrm ramaswamy chettiar v assistant controller of estate duty 1973 92itr195 mad wherein after considering the ..... of the business run by the quondam joint family assistant controller of estate duty 1973 92itr195 mad wherein after considering the ..... movable property even though the firm owned immovable properties assistant controller of estate duty that rule 7 c is well within .....

M. Ct. Muthiah and anr. Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1974]44CompCas254(Mad); [1974]94ITR323(Mad)

..... is not exhaustive 10 as was held in mural singh v controller of estate duly 1960 40itr1 sc property is not something necessarily ..... right was both admitted and found implied in the statutory provisions controlling those compensations in worsley estate s case there was a ..... interest passed to someone on his death in alladi kuppuswami v controller of estate duty 1970 76itr500 mad this court also had .....

Mrudula Nareshchandra Vs. Controller Estate of Duty

Court: Gujarat

Reported in: [1975]100ITR297(Guj)

..... accountable person filed necessary return under the act the assistant controller of estate duty while valuing the estate of the deceased ..... therefore not liable to any estate duty 4 the assistant controller however negatived the above contention of the accountable person and ..... patel referred to the assessment order passed by the assistant controller and contended that it is evident therefrom as well as .....

K. Ismail Vs. Controller of Estate Duty, Mysore

Court: Karnataka

..... the business on appeal preferred by the accountable person the appellate controller valued the goodwill at two year s purchase of the ..... 10 of the act was rejected that decision of the appellate controller was affirmed by the appellate tribunal aggrieved by the decision ..... the kind of business carried on by the assessee the appellate controller of estate duty has directed that the goodwill should be .....

K. Ismail Vs. Controller of Estate Duty

Court: Karnataka

Reported in: [1974]97ITR201(KAR); [1974]97ITR201(Karn)

..... the business on appeal preferred by the accountable person the appellate controller valued the goodwill at two years purchase of the average ..... of the act was rejected that decision of the appellate controller was affirmed by the appellate tribunal aggrieved by the decision ..... kind of business carried on by the assessee the appellate controller of estate duty has directed that the goodwill should be .....

T.G. Nandakumar Vs. Controller of Estate Duty

Court: Karnataka

Reported in: [1974]96ITR130(KAR); [1974]96ITR130(Karn)

..... contested the inclusion of several items of assets before the assistant controller of estate duty dharwar we are not concerned with the several ..... and thus the total amounted to rs 28 096 the assistant controller and the appellate authorities have held that the said amount is ..... that the provision of section 10 is not attracted vide controller of estate duty v c r ramachandra gounder and commissioners of .....