Control - Year 1985 - Judgments

Dec 17 1985 (HC)

Controller of Estate Duty Vs. A.V.S. Private Ltd. and ors., S. Vijaymm ...

Court: Chennai

Decided on: Dec-17-1985

Reported in: (1986)55CTR(Mad)127; [1987]166ITR285(Mad)

..... that nothing was deductible on that ground the tribunal confirmed the order of the appellate controller both the accountable person and the department filed applications for reference and a consolidated question ..... and whether it was reasonable on an appeal preferred by the accountable person the appellate controller of estate duty however held that the facts established that there was absolutely no .....

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Sep 11 1985 (HC)

Satya Prema Manjunatha Gowda Vs. Controller of Estate Duty

Court: Karnataka

Decided on: Sep-11-1985

Reported in: (1986)50CTR(Kar)201; [1986]161ITR465(KAR); [1986]161ITR465(Karn)

..... claim 6 aggrieved by the order made by the appellate controller the controller of estate duty in karnataka bangalore the revenue filed an ..... death of manjunatha gowda under the act before the assistant controller of estate duty bangalore in which she inter alia claimed ..... foregoing discussion we hold that the tribunal and the assistant controller estate of duty were right in disallowing the claim of .....

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Feb 21 1985 (HC)

S.B. Mamle Desai Vs. Controller of Estate Duty and ors.

Court: Karnataka

Decided on: Feb-21-1985

Reported in: [1985]155ITR667(KAR); [1985]155ITR667(Karn)

..... july 23 1971 3 against the aforesaid orders of the appellate controller and the aced the petitioner filed an appeal before the income ..... 9 1978 the petitioner made an application before the controller of estate duty bangalore controller claiming payment of interest at rate 12 per ..... such cases a reasonable interest as may be decided by the controller should be allowed to such person but in other cases .....

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Sep 23 1985 (TRI)

Estate of C.M. Mody A.P.J.C. Mody Vs. Controller of Estate Duty

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-23-1985

Reported in: (1986)15ITD395(Mum.)

..... 50 000 the contention of the accountable person before the assistant controller was that the value of goodwill to be included in the ..... view of clause 3 c of the partnership deed the assistant controller rejected the said submission he observed that under clause 3 b ..... passing on death he therefore confirmed the order of the assistant controller the accountable person has now come in appeal before us on .....

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Oct 03 1985 (HC)

Nandkishore Sakarlal Vs. Controller of Estate Duty

Court: Gujarat

Decided on: Oct-03-1985

Reported in: [1987]163ITR199(Guj)

..... 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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Apr 25 1985 (HC)

Controller of Estate Duty Vs. J.N. Elias and ors.

Court: Kolkata

Decided on: Apr-25-1985

Reported in: (1986)53CTR(Cal)28,[1986]157ITR352(Cal)

..... 5 62 000 which was accepted by the assistant controller the appellate controller did not accept any of the valuation reports he ..... tribunal observed that none of the questions raised by the controller involved any legal issue and accordingly the said reference ..... in the circumstances of this case 17 before the assistant controller the accountable person submitted a valuation report from talbot company .....

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Mar 29 1985 (HC)

Controller of Estate Duty Vs. Pannalal Sethi

Court: Kolkata

Decided on: Mar-29-1985

Reported in: [1987]164ITR698(Cal)

..... the estate of the deceased 5 the accountable person filed an appeal to the appellate controller who confirmed the assessment the accountable person filed second appeal before the tribunal the tribunal ..... the view that the tribunal was right in giving the aforesaid direction to the assistant controller we therefore answer the first question in the affirmative and in favour of the accountable .....

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Feb 08 1985 (TRI)

Controller of Estate Duty Vs. M. Thangapandian

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Feb-08-1985

Reported in: (1985)13ITD396(Mad.)

..... could not be considered to be passing on the death of the deceased the appellate controller after considering the partnership deed of poormans depot tuticorin especially the clauses contained therein ..... the department is in appeal before us the learned departmental representative submitted that the appellate controller erred in deleting the abovesaid three items of assets from the dutiable estate of .....

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Feb 07 1985 (TRI)

Controller of Estate Duty Vs. Alop R. Narielwala

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-07-1985

Reported in: (1985)13ITD343(Mum.)

..... of proportionate estate duty liability relating to the asset included in both the assessments the controller appeals accepted the accountable person s claim that there is no justification for subtracting ..... succession relief relates to the same property included in both assessments when the assistant controller has not reduced the amount included in the second asssesment by any proportionate or .....

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Feb 20 1985 (HC)

Controller of Estate Duty Vs. Sunanda Bose

Court: Kolkata

Decided on: Feb-20-1985

Reported in: [1985]153ITR384(Cal)

..... by the government of west bengal in 1955 the assistant controller of estate duty observed that the compensation from the government ..... value of the estate of the deceased in appeal the appellate controller of estate duty excluded the estimated compensation as no compensation ..... representative the tribunal therefore affirmed the order of the appellate controller of estate duty 4 in the case of cwt v .....

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