Control - Year 1976 - Judgments

Jul 19 1976 (SC)

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

Decided on: Jul-19-1976

Reported in: AIR1976SC1935a; [1976]105ITR92(SC)

..... the reasoning of getti chettiar 1971 82itr599 sc cannot therefore control its amplitude it is perfectly true that in ordinary hindu ..... partition by metes and bounds amount to a transfer the controlling distinction consists in the difference in definition between the gift ..... as principal value of estate on appeal assessment of assistant controller confirmed reference made to high court and matter decided .....

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Jul 23 1976 (HC)

Official Trustee of Bombay Vs. Controller of Estate Duty

Court: Mumbai

Decided on: Jul-23-1976

Reported in: [1979]117ITR190(Bom)

..... of the deceased and accountable persons under the act the deputy controller found that the deceased had an interest under a trust settlement ..... duty was charged 6 against this order passed by the deputy controller on november 28 1959 the administrators as well as the official ..... gaekwars of baroda 6 against this order passed by the deputy controller on november 28 1959 the administrators as well as the .....

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Apr 14 1976 (HC)

Goswami Vrajraiji Ranchhodlalji Maharaj Vs. Controller of Estate Duty, ...

Court: Gujarat

Decided on: Apr-14-1976

Reported in: (1976)1GLR967; [1978]112ITR851(Guj)

..... quantum of her share in the joint family properties the assistant controller of estate duty computed the dutiable estate of the deceased by ..... the death of vraj priya against the decision of the appellate controller of estate duty the accountable person took the matter in ..... the accountable persons will pay costs of this reference to the controller 21 mr shah at this stage applies orally under section 65 .....

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Aug 25 1976 (HC)

T. A. Devaki Ammal Vs. Controller of Estate Duty, Madras.

Court: Chennai

Decided on: Aug-25-1976

Reported in: [1978]111ITR403(Mad)

..... the life interest of the deceased s property the assistant controller included the value of rs 1 00 000 attributable to ..... the deceased in the property was not complete the appellate controller after extracting the provisions in the settlement deed held that ..... is includible in the assessment against this order of the appellate controller the accountable person preferred an appeal to the tribunal the .....

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Apr 07 1976 (HC)

H.C. Khanna Vs. Controller of Estate Duty

Court: Chennai

Decided on: Apr-07-1976

Reported in: [1977]107ITR373(Mad)

..... of mortality worked out to rs 96 536 the assistant controller of estate duty brought this sum to charge stating that ..... duty act 5 the accountable person appealed to the appellate controller of estate duty who supported the assessment based on the ..... attracted or not the assessment having been confirmed by the appellate controller the accountable person appealed to the income tax appellate tribunal .....

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Sep 14 1976 (HC)

A. K. D. Dharmaraja Vs. Controller of Estate Duty, Madras.

Court: Chennai

Decided on: Sep-14-1976

Reported in: [1978]111ITR72(Mad)

ismail j the income tax appellate tribunal madras bench under section 64 1 of the estate duty act 1953 has...

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Apr 04 1976 (HC)

Controller of Estate Duty Vs. B. V. KapadiA.

Court: Kolkata

Decided on: Apr-04-1976

Reported in: [1977]108ITR1008(Cal)

..... to the decision in the case of rash mohan chatterjee v controller of estate duty 1964 52itr1 bom in which the distinguishing feature ..... of the madras high court reported in 1975 99itr400 mad and controller of estate duty v ibrahim gulam hussain currimbhoy a decision of ..... reiterated in the latest supreme court decision in the case of controller of estate duty v smt parvati ammal 1974 97itr621 sc in .....

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Mar 23 1976 (HC)

Controller of Estate Duty Vs. Smt. S.M. Muthukaruppi Achi

Court: Chennai

Decided on: Mar-23-1976

Reported in: [1977]109ITR345(Mad)

..... by him benami in her name the appellate controller agreeing with the assistant controller also held that they were benami transactions and ..... not aggrieved by the finding of the assistant controller or the appellate controller that the transactions were benami and that the ..... not be justified question answered against revenue alternatively the assistant controller also held that even if it were to be .....

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Oct 18 1976 (HC)

Controller of Estate Duty Vs. Estate of Late M. Kuppuswami Naicker

Court: Chennai

Decided on: Oct-18-1976

Reported in: [1977]110ITR127(Mad)

..... had not been satisfied 4 against this order of the appellate controller the accountable person preferred two appeals to the income tax ..... in abeyance till the disposal of the appeal by the appellate controller however this position does not in any way affect the ..... competent under section 62 1 and restoring appeals back to appellate controller for disposal according to law section 62 1 requires duty .....

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Jun 16 1976 (HC)

Controller of Estate Duty Vs. S.A. Rahman Beevi

Court: Chennai

Decided on: Jun-16-1976

Reported in: [1978]111ITR422(Mad)

..... with the first question and also indicate the reasons which prevailed upon the assistant controller and the appellate controller for including the sum in the estate and the tribunal for excluding it ..... has got a goodwill and therefore this business also must have a goodwill the appellate controller who dealt with the appeal took into account the various factors which will constitute goodwill .....

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