Estate - Judgment Search Results

S. Devaraj Vs. Commissioner of Wealth-tax

Court: Chennai

Reported in: [1973]90ITR400(Mad)

..... be no order as to costs i direct taxation estate duty section 53 of estate duty act 1953 conduct of parties clearly shows ..... trust property value of subject property not to be added in estate of deceased ii goodwill getting no share by accountable persons ..... possession by accountable persons does not enable them to escape form estate duty section 53 can be invoked against accountable persons subsequent .....

Commissioner of Gift-tax Vs. Smt. Gollapudi Santhamma

Court: Andhra Pradesh

Reported in: [1979]116ITR930(AP)

..... deceased the accountable person viz his daughter santhamma filed the estate duty return among the various questions that cropped up was ..... settlement deed were included for the purpose of determination of the estate duty by the assistant controller aggrieved by the decision of ..... are to be included or excluded from principal value of estate of deceased all property inherited by male hindu from his .....

Monie Ardeshir Baria and Piloo F. Antia, Executrices of the Estate of ...

Court: Mumbai

Reported in: [1977]106ITR203(Bom)

..... 2 b 44 46 1 a and 64 1 of estate duty act estate duty amendment duty 1958 and section 63 of trusts act ..... 12 the accountable persons therafter applied to the appellate controller of estate duty and raised before him similar contentions as had been ..... amounts during his lifetime that has occasioned the proceedings before the estate duty authorities culminating in this reference and the protected hearing .....

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

..... property or interest in property and therefore was not liable for estate duty because an accident insurance policy could not be construed ..... intestate on 11th april 1927 letters of administration to her estate were 5th july 1927 granted to her sister the defendant ..... was condition precedent for the application of the act that the estate holder must have possessed or enjoyed the property or interest .....

Controller of Estate Duty Vs. Sri Durganand Jha

Court: Patna

..... maharajadhiraja of darbhanga hereinafter referred to as the raja was the holder of an impartible estate known as darbhanga raj he settled certain shares and government securities under a trust deed ..... all expenses incidental to or consequent to the death along with other liabilities of the estate the appellant s representative has contended that the assistant controller has taken the literal meaning .....

Workmen of Subong Tea Estate Vs. the Outgoing Management of Subong Tea ...

Court: Supreme Court of India

Reported in: AIR1967SC420; [1964(8)FLR91]; (1964)ILLJ333SC; [1964]5SCR602

..... of the garden manager and the other european employees of the estate but the entire indian staff and labourers would continue to be ..... that the vendee entered into possession but continued to manage the estate as an agent of the vendor until the two conditions precedent ..... play and the vendee who had already obtained possession of the estate became the owner of the property and his possession became the .....

Workmen of Dahingeapara Tea Estate Vs. Dahingeapara Tea Estate

Court: Supreme Court of India

Reported in: AIR1958SC1026; (1958)IILLJ498SC

..... and hereditaments described in the first schedule thereunder written and known as dahingeapar tea estate 2 all buildings factory godowns offices bungalows and labour quarters 3 all plant machinery ..... persons in whose employment or non employment the actual workmen of the dahingeapar tea estate were directly interested therefore the ratio of the western india automobile association v industrial .....

Kaja Mian Wakf Estate Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1977]106ITR98(Mad)

..... included the wakf property also in the principal value of the estate passing he also overruled another contention of the accountable person ..... to the includibility of the wakf property in the dutiable estate was referred to this court and the view of the ..... the wakf property filed an appeal before the appellate controller of estate duty against this order levying penalty the appeal was dismissed .....

Nilgiris Tea Estates, Ltd. Vs. Workmen of Stagbrook Estate and ors.

Court: Kerala

Reported in: (1961)IILLJ573Ker

..... their due rights and claims therefore they started correspondence with the stagbrook rubber and tea estates limited which i will call hereafter as the vendor company the earliest of the correspondence ..... such a provision being made because after stating whether the workmen employed in the stagbrook estates are entitled to any gratuity or compensation for the past service the question further proceeds .....

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court: Supreme Court of India

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

..... or subtle 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 ..... a substantially reduced share is taken by the descedent consequentially vesting a proportionately larger estate in the recipient is a disposition falling within expln 2 to section 2 15 .....