Control - Judgment Search Results
Home > Cases Phrase: control Year: 1980 Page 1 of about 307 results (0.044 seconds)Smt. Gunvantibai Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Sep-05-1980
Reported in: (1981)21CTR(MP)9; [1981]130ITR122(MP)
..... by rs 4 890 the accountable person objected before the appellate controller and the appellate tribunal to the inclusion of the share ..... accountable person had challenged the enhancement made by the assistant controller in the value of the closing stock of the firm ..... giving rise to this question have been stated earlier the assistant controller enhanced the value of the deceased s share of investments .....
Tag this Judgment! Ask ChatGPTSathyanarayan Bagla Vs. Controller of Estate Duty
Court: Kolkata
Decided on: Jul-14-1980
Reported in: [1982]133ITR710(Cal)
..... property is concerned the tribunal directed the matter to be gone into by the appellate controller after giving opportunities to both the parties after this the aforesaid three questions mentioned hereinbefore ..... fulfil the following conditions i that the property must be in the power possession and control actual constructive or beneficial of the deceased ii the deceased must have an interest whether .....
Tag this Judgment! Ask ChatGPTSmt. Vindoor Bai Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1981)20CTR(All)175; [1981]132ITR421(All)
..... of rs 81 000 but maintained the three years purchase formula applied by the assistant controller counsel urged that the method of valuation adopted for the goodwill was incorrect inasmuch ..... the tribunal has departed from the accepted methods of valuation of a goodwill the assistant controller has averaged three years profits found out the average proportionate capital employed calculated interest on .....
Tag this Judgment! Ask ChatGPTSarabhai Tribhovandas Vs. Controller of Estate Duty, Gujarat
Court: Gujarat
Decided on: Sep-30-1980
Reported in: [1981]130ITR326(Guj)
..... half share in the dutiable estate the accountable person preferred an appeal before the appellate controller western zone bombay the appellate authority by its order dated october 11 1972 partially allowed ..... of the revenue the accountable person shall pay the costs of this reference to the controller orders accordingly 22 mr patel learned advocate appearing for the accountable person at this stage .....
Tag this Judgment! Ask ChatGPTSaIn Dass Vs. Controller General, Jammu (Director Food and Supplies) a ...
Court: Jammu and Kashmir
Decided on: Sep-12-1980
Reported in: AIR1981J& K40
..... ultra vires the constitution for want of necessary guidelines and confers arbitrary powers on the controller general to fix the prices of various commodities 2 the petitioner s further grievance ..... the impugned ordinance the state government either itself or through its agency such as the controller general regulates trade and commerce in various articles those actions would be without jurisdiction .....
Tag this Judgment! Ask ChatGPTGovind Prasad Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Nov-03-1980
Reported in: (1981)20CTR(All)168; [1981]127ITR642(All); [1981]5TAXMAN325(All)
..... the claim made by the accountable person was rejected by the asst controller and the order passed by him was in this regard eventually upheld ..... estimated in accordance with the price which in the opinion of the controller it would have fetched if sold in the open market at ..... to us in the affirmative and in favour of the revenue the controller shall be entitled to costs which are assessed at rs 250 the .....
Tag this Judgment! Ask ChatGPTM.P. Rais Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Apr-10-1980
Reported in: (1980)18CTR(All)287; [1980]125ITR638(All)
..... lady had left or had otherwise disposed of the ornaments the asst controller included rs 30 000 in computing the value of the estate ..... left by her 4 in the appeal the appellate controller accepted the submission made on behalf of the accountable person he held ..... us in the affirmative and in favour of the department 8 the controller is entitled to costs which are assessed at rs 200 22 000 .....
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Smt. Ila Das and ors.
Court: Kolkata
Decided on: Nov-26-1980
Reported in: (1981)25CTR(Cal)16,[1981]132ITR720(Cal)
..... could be included in the estate by rectification of the order directed the deputy controller the deputy controller further observed that the accountable person deliberately had failed to include this amount ..... was included now when the matter went up in appeal before the appellate controller the appellate controller observed that a part of the compensation and other allowances which were allowed .....
Tag this Judgment! Ask ChatGPTController of Estate Duty, Lucknow Vs. Aloke Mitra
Court: Supreme Court of India
Decided on: Oct-10-1980
Reported in: AIR1981SC102; (1980)16CTR(SC)49; [1980]126ITR599(SC); (1981)2SCC121; [1981]1SCR943; [1980]4TAXMAN19(SC)
..... contribution for their acquisition 5 on these facts both the assistant controller of estate duty as well as the appellate tribunal held that ..... of the deceased 6 while upholding the order of the assistant controller the central board of direct taxes observed that the mere fact ..... 8 in answering the reference in the negative and against the controller of estate duty and in favour of the accountable person .....
Tag this Judgment! Ask ChatGPTController of Estate Duty, Gujarat Vs. Babubhai Harjivandas
Court: Gujarat
Decided on: Sep-29-1980
Reported in: (1981)21CTR(Guj)204; [1981]129ITR276(Guj)
..... the commonwealth of australia 1954 25 itr supp 47 in controller of estate duty v ibrahim gulam hussain currimbhoy 1975 100itr320 ..... to charge the principal amount and interest thereon the appellate controller confirmed this view the tribunal however deleted the inclusion holding ..... of the accountable person and against the revenue 32 the controller will pay the costs of these two references to the .....
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