Dutiful - Judgment Search Results

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Jul 17 1986 (SC)

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

a term of art in the law relating to death duties and that it would appear to have been a matter

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Jul 19 1976 (SC)

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

Decided on: Jul-19-1976

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

..... transferance of wealth from exigibility having due regard to the plain language of estate duty measures the broad object also includes inhibition of dispositions unsupported by reasonable consideration made ..... to death such transactions or manoeuvres though sincere being manifestly likely to defeat death duties posthumously flowing from properties covered thereby the fiscal policy is dual i the .....

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Dec 31 1991 (HC)

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

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Dec 24 1997 (HC)

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...

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Jan 17 1974 (HC)

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...

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Mar 16 1973 (SC)

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

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Dec 13 1990 (HC)

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

Court: Chennai

Decided on: Dec-13-1990

Reported in: [1992]197ITR55(Mad)

..... october 16 1972 the accountable person while submitting the estate duty account maintained that the deceased rajammal was constituted under ..... executed by venkatesa naidu the assistant controller of estate duty came to the conclusion that all the properties devolved ..... accountable person and others finally the assistant controller of estate duty included all the properties in the dutiable estate of .....

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Feb 01 1996 (HC)