Duty - 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

20th September, 1973 by certificates of fitness granted by the High Court under Section 65 of the Estate Duty Act, 1953, hereinafter called the Act.2. Civil Appeal No. 2086 of 1974 is by accountable persons and Civil

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

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

of his wealth and pro tanto to benefit the accountable person, a near relation, have to suffer estate duty under the Estate Duty Act, 1953 (for brevity, the Act)?3. One Trikamlal Vadilal (hereinafter referred to as the

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

Court: Supreme Court of India

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

from the judgment of the High Court of Madras in a Reference Under Section 64(1) of the Estate Duty Act, 1953 (to be hereinafter referred to as the Act).2. The question of law referred in that case

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

Court: Chennai

Reported in: [1993]200ITR422(Mad)

Ratnam, J.1. In these tax case references, at the instance of the Controller of Estate Duty, Madras, and the accountable person and another under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred

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

Court: Chennai

Reported in: [1992]197ITR55(Mad)

Ratnam, J.1. In these tax case references under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'), at the instance of the accountable person and the Controller

Controller of Estate Duty Vs. Lucy Pandiaraj

Court: Chennai

Reported in: [1996]222ITR623(Mad)

the Tribunal referred the following questions for the opinion of this court under section 64(1) of the Estate Duty Act, 1953 : By the Department : 'Whether, on the facts and in the circumstances of the case,

M.M. Muthiah Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1999]236ITR166(Mad)

the Tribunal in E.D.A. No. 133/Mds of 1972-73 dated August 31, 1978, under the provisions of the Estate Duty Act, 1953 (hereinafter referred to as the 'Act'). The following questions of law have been referred to us

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

Court: Kerala

Reported in: [1988]172ITR71(Ker)

the firm, M/s. New Guna Shenoy Co., is liable to be abated under Section 46(1)(b) of the Estate Duty Act, 1953 ? (2) Whether, on the facts and in the circumstances of the case, only that portion

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

Court: Punjab and Haryana

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

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 facts and in the circumstances of the case, the assessment

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

Court: Kerala

FRIDAY, THE 3RD DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 31153 OF 2023 PETITIONER/S:PLUS MAX DUTY FREE (PRIVATE) LIMITED HAVING ITS REGISTERED OFFICE AT NO.86/18, ROYAL COMPLEX SANKARI ROAD, SEETHARAMAPALAYAM, THICHENGODU, NAMAKKAL, TAMIL NADU