Dutied - Judgment Search Results

M. Ct. Muthiah and anr. Vs. Controller of Estate Duty, Madras

Court: Supreme Court of India

Reported in: AIR1986SC1863; (1986)58CTR(SC)164; [1986]161ITR768(SC); 1986(2)SCALE54; 1986Supp(1)SCC375; [1986]3SCR315

As in respect of the deceased's interest in the coparcenary property, which had to be included in the dutiable estate, the Deputy Controller took the view that such interest extended to 1/2 share of the joint properties

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

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

sense and reason of the law is the soul of the law.' It is well known that death duties imposed on richer estates have a socialistic savour being motivated by the State's policy of paring of unearned

Controller of Estate Duty Vs. R. Kanakasabai and ors.

Court: Supreme Court of India

Reported in: [1973]89ITR251(SC); [1973]3SCR747

what Ramaswami J. observed in that case :A gift of immovable property under Section 10 will however, be dutiable unless the donee assumes immediately exclusive and bona fide possession and enjoyment of the subject matter of the

Controller of Estate Duty Vs. P.S. Narasimhan and Another

Court: Chennai

Reported in: [1993]200ITR422(Mad)

from liability to estate duty certain categories of gifts, such a gift, under section 10, will however be dutiable, unless the donee assumed immediately exclusive and bona fide possession and enjoyment of the subject-matter of the gift,

Estate of Late S.V. Rajammal (by Accountable Person S.V. Venkatasubbu) ...

Court: Chennai

Reported in: [1992]197ITR55(Mad)

was correct in holding that one-eighth share in the mill estates is liable to be included in the dutiable estate of the deceased ?' Tax Case No. 271 of 1980 : '1. Whether, on the facts and

Controller of Estate Duty Vs. Lucy Pandiaraj

Court: Chennai

Reported in: [1996]222ITR623(Mad)

Thanikkachalam, J. 1. Tax Case No. 1164 of 1982 is filed by the Department, whereas Tax Case No. 1165 of 1982 is filed by the accountable person. At the instance of both the Department and the...

M.M. Muthiah Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1999]236ITR166(Mad)

N.V. Balasubramanian J.1. This is a combined reference both at the instance of the accountable person and at the instance of the Department arising out of the order of the Tribunal in E.D.A. No. 133/Mds of...

Controller of Estate Duty Vs. A.L. Sreenivasa Shenoy

Court: Kerala

Reported in: [1988]172ITR71(Ker)

T. Kochu Thommen, J.1. The following two questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench :' (1) Whether, on the facts and in the circumstances of the case, the liability of...

Controller of Estate Duty Vs. Harbans Singh Overruled in Pritam Singh ...

Court: Punjab and Haryana

Reported in: [1975]98ITR331(P& H)

P. C. PANDIT J. - The Income-tax Appellate Tribunal has referred the following question of law to this court for opinion under section 64(1) of the Estate Duty Act, 1953, hereinafter called the Act.'Whether, on the...

Plus Max Duty Free (Private) Limited vs Union of India

Court: Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 3RD DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 31153 OF 2023 PETITIONER/S:PLUS MAX DUTY FREE (PRIVATE)...