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Dutied - Judgment Search Results

Jul 17 1986

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

Court: Supreme Court of India

Decided on: Jul-17-1986

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

the coparcenary property, which had to be included in the dutiable estate, the Deputy Controller took the view that such interest


Mar 16 1973

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

Court: Supreme Court of India

Decided on: Mar-16-1973

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

gift of immovable property under Section 10 will however, be dutiable unless the donee assumes immediately exclusive and bona fide possession


Jul 19 1976

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

Decided on: Jul-19-1976

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

soul of the law.' It is well known that death duties imposed on richer estates have a socialistic savour being motivated


Dec 31 1991

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

Court: Chennai

Decided on: Dec-31-1991

Reported in: [1993]200ITR422(Mad)

gifts, such a gift, under section 10, will however be dutiable, unless the donee assumed immediately exclusive and bona fide possession


Dec 13 1990

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

Court: Chennai

Decided on: Dec-13-1990

Reported in: [1992]197ITR55(Mad)

the mill estates is liable to be included in the dutiable estate of the deceased ?' Tax Case No. 271 of


Feb 01 1996

Controller of Estate Duty Vs. Lucy Pandiaraj

Court: Chennai

Decided on: Feb-01-1996

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...


Dec 24 1997

M.M. Muthiah Vs. Controller of Estate Duty

Court: Chennai

Decided on: Dec-24-1997

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...


Jan 12 1987

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

Court: Kerala

Decided on: Jan-12-1987

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...


Jan 17 1974

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

Court: Punjab and Haryana

Decided on: Jan-17-1974

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...


Mar 17 2015

Hyderabad Duty Free Retail Limited Vs. Union of India and Ors

Court: Delhi

Decided on: Mar-17-2015

*IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:17. h March, 2015 % + LPA No.147/2015, CMs...


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