Control - Year 1983 - Judgments

Feb 17 1983 (HC)

K. Venugopal Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Feb-17-1983

Reported in: [1983]143ITR988(AP)

..... share of the deceased this view was upheld by the appellate controller as well as the appellate tribunal on application made by ..... of the deceased in the residential house on appeal the appellate controller held that the residential house being situated in a place ..... estate of the deceased for rate purposes on appeal the appellate controller granted exemption for the entire value of the house and that .....

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Aug 30 1983 (HC)

P.T. Abdul Sattar Vs. Controller of Estate Duty

Court: Kerala

Decided on: Aug-30-1983

Reported in: [1984]150ITR207(Ker)

..... of the deceased in the firm according to the assistant controller of estate duty the firm enjoyed goodwill the mere recital ..... rs 39 276 5 the accountable person appealed before the appellate controller of estate duty against the additions made including the one ..... allowed the tribunal did not accept the finding of the appellate controller on goodwill according to the tribunal to bring the share .....

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Jun 14 1983 (HC)

Rajkumari Mathuramba Rajayee Vs. Controller of Estate Duty

Court: Chennai

Decided on: Jun-14-1983

Reported in: [1985]152ITR726(Mad)

..... the value of the estate passing 4 on appeal the appellate controller upheld the said valuation the accountable person preferred an appeal to ..... shareholders who are in the majority were in the management and control of the company and that if after the death of ..... as against the other major shareholders who were in management and control of the company and therefore the fact that the accountbale person .....

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Nov 30 1983 (HC)

Pingle Madhusudhan Reddy Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-30-1983

Reported in: [1985]156ITR45(AP)

..... of assessments on august 18 or october 1975 the asst controller reopened the assessment after discussion with the revenue representative in ..... relates to the order of reopening of assessment the assistance controller of estate duty his order on august 18 or october ..... the accountable person the circumstances referred to by the assistant controller do not constitute information within the meaning of s 59 .....

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Mar 26 1983 (HC)

Shanmugha Desika Gnanasambanda Paramacharya Swamigal, Dharmapuram Vs. ...

Court: Chennai

Decided on: Mar-26-1983

Reported in: [1985]153ITR390(Mad)

..... mother under the aforesaid deed but however contended before the assistant controller of estate duty that no estate duty was leviable for ..... person was only the holder of an office the assistant controller rejected the said contention and included the sum of rs ..... should be deemed to have passed under s 9 the appellate controller however accepted the contention of the accountable person and held .....

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Dec 09 1983 (HC)

Trustees of Sahebzadi Anwar Begum Trust Trustees of Sahebzadi Oolia Ku ...

Court: Andhra Pradesh

Decided on: Dec-09-1983

Reported in: [1985]153ITR761(AP)

..... an appeal was preferred by trustees before the appellate controller the appellate controller held that as the wakf alal aulad was created ..... was envisaged for the other properties also 9 the assistant controller of estate duty examined these two trusts for the purpose ..... tribunal the appellate tribunal confirmed the order of the appellate controller on the ground that though the trusts was initially void .....

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Dec 02 1983 (HC)

Trustees of H.E.H. the Nizam's Pilgrimage Money Trust Vs. Controller o ...

Court: Andhra Pradesh

Decided on: Dec-02-1983

Reported in: [1985]153ITR496(AP)

..... the other clauses are not relevant for the purpose of the case 5 the assistant controller of estate duty was of the view that according to clause 3 c of the ..... rupees ten thousand in value b gifts which are proved to the satisfaction of the controller to have been part of the normal expenditure of the deceased subject to a maximum .....

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Sep 05 1983 (HC)

The Management of Pithavadian Partners, Rept. by Its Managing Partner ...

Court: Chennai

Decided on: Sep-05-1983

Reported in: (1984)2MLJ26

..... his wife and legal heir filed a claim application before the controlling authority under the payment of gratuity act 1972 hereinafter referred ..... to as the act for payment of gratuity and the controlling authority after notice to the petitioner awarded a sum of ..... as a draughtsman for seventeen years and three months and the controlling authority after notice to the parties and after hearing them .....

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Jul 13 1983 (HC)

Bhawani Singh Vs. Controller of Estate Duty

Court: Rajasthan

Decided on: Jul-13-1983

Reported in: (1983)36CTR(Raj)320; [1984]147ITR29(Raj)

..... finally as compensation value of the jagir villages before the asst controller it was contended that the jagir compensation should be taken ..... nature of coparcenary property this contention was rejected by the asst controller who considered it to be the individual property of the ..... this contention was accepted in appeal by the zonal appellate controller on july 12 1966 6 the revenue filed an appeal .....

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Mar 22 1983 (HC)

G. Ameer Vs. Controller of Estate Duty

Court: Kerala

Decided on: Mar-22-1983

Reported in: [1984]150ITR443(Ker)

..... goodwill of the business belonged to the deceased thereupon the assistant controller reopened the assessment under section 59 b of the e d ..... estate was determined as rs 2 40 997 4 the appellate controller before whom an appeal was filed did not accept the ..... contentions of the appellant it was also contended before the appellate controller that in arriving at the super profits for the purpose of .....

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