Control - Judgment Search Results

M.J. Rodrigues Vs. Controller of Estate Duty

Court: Karnataka

..... the partnership firm in the appeal filed by the accountable person before the appellate controller the assistant controller sought for enhancement of duty by including the properties gifted by the deceased rodrigues ..... tribunal held that the material on record did not support the view of the appellate controller that the formation of the partnership preceded the gift executed by the deceased in favour .....

Dipti Narayan Srimani Vs. Controller of Estate Duty, West Bengal. (and ...

Court: Supreme Court of India

Reported in: AIR1988SC1511; (1988)70CTR(SC)113; [1988]172ITR476(SC); [1988]172ITR576(SC); JT1988(2)SC559; 1988(1)SCALE1140; (1988)3SCC488; [1988]Supp1SCR269

..... one by the accountable person and the other by the deputy controller of estate duty arise out of and are directed against the ..... by the high court both the accountable person and the deputy controller of estate duty have come up in appeal the former aggrieved ..... foregoing reasons civil appeal no 1251 of 1975 of the deputy controller of the estate duty is allowed and the question referred for .....

Nagar Palika Vs. Controlling Authority, Payment of Gratuity and ors.

Court: Allahabad

Reported in: (1994)IIILLJ116All

..... the effect that gratuity as had been determined by the controlling authority would be deposited within a period of three months ..... to be withdrawn on furnishing security to the satisfaction of the controlling authority in pursuance of the directions of the high court ..... within the prescribed time to the person entitled thereto the controlling authority shall on an application made to it in this .....

N.K. Sanghi, Partner of Sanghi Brothers Vs. Controller of Estate Duty, ...

Court: Supreme Court of India

Reported in: (1988)70CTR(SC)120; [1988]172ITR413(SC); JT1988(2)SC481a; 1988(Supp)SCC384; [1988]Supp1SCR210; 1988(2)LC210(SC); 1988(2)WLN7

..... of computation of estate duty under the provisions of the estate duty act the assistant controller of estate duty took the view that the sum was liable to be included in ..... entire exclusion of the donor an appeal preferred by the accountable person to the appellant controller of the estate duty was allowed by him holding that section 10 was not attracted .....

indrajit Chaliha Vs. Controller of Estate Duty

Court: Guwahati

..... august 2 1962 amounts to a gift and thereby upholding the inclusion by the assistant controller of estate duty of the entire difference between the market value and the book value ..... demanded was rs 6 91 262 aggrieved thereby an appeal was filed before the appellate controller of estate duty eastern zone dibrugarh and inter alia it was urged that by reason .....

injecto P. Ltd. Vs. Controller of Aid Accounts

Court: Delhi

Reported in: 1988(36)ELT430(Del)

1 in 1964 the ministry of commerce government of india import trade control new delhi issued a public notice inviting applications for licenses for import of machinery components .....

M. Venkatesham Vs. Controller of Examinations, Osmania University, Hyd ...

Court: Andhra Pradesh

Reported in: AIR1989AP198

order1 the petitioner was final year m b a student of the university the examinations for the iv semester were...

Controller of Estate Duty Vs. S.M. Zaki

Court: Kolkata

Reported in: [1992]198ITR624(Cal)

..... the strength of the decision of the calcutta high court in controller of estate duty v biswanath rungta 1968 67itr748 cal urged ..... before the tribunal that the appellate controller had erred in valuing the aforesaid shares by holding that ..... followed in india this position has been accepted by the assistant controller because he has valued the shares in question on break .....

Controller of Estate Duty Vs. Rebala Subbarami Reddy

Court: Andhra Pradesh

Reported in: [1989]175ITR187(AP)

..... nexus section 46 would not apply none of the three authorities viz the assistant controller the appellate controller of the tribunal have addressed themselves to this aspect in the circumstances therefore it ..... tax assessment proceedings and was accepted and recorded it has been found by the appellate controller which finding has not been disturbed by the appellate tribunal that there was no income .....

Controller of Estate Duty Vs. T.P.S.H. Selva Saroja

Court: Chennai

Reported in: [1988]171ITR435(Mad)

..... are described as the absolute properties or the joint family properties because while the appellate controller of estate duty referred to this document as mentioning that the properties the tribunal in ..... recitals in the document that document was not even relied upon before the assistant controller and the appellate controller it is not therefore possible to ascertain with any certainty as to what .....