Estate At Will - Judgment Search Results
Home > Cases Phrase: estate at will Page 1 of about 3,277 results (0.019 seconds)Controller of Estate Duty Vs. Estate of Late Omprakash Bajaj
Court: Andhra Pradesh
Reported in: [1977]110ITR263(AP)
the accountable person. On this it was computed that an estate duty of Rs. 39,130 way payable. The accountable person filed than a situation for a debt and incumbrance. Therefore, we will have to examine whether any other section of the Estate
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late K. Gangareddy
Court: Andhra Pradesh
Reported in: [1983]143ITR937(AP)
way of rebate - (a) in the case of an estate which consists wholly of agricultural land, a sum representing one-fourth estate duty, the lineal descendants' property and the value thereof will have to be added to the property which passed on
Tag this Judgment! Ask ChatGPTController of Estate Duty, Madras Vs. Estate of Late V. Guruviah Naidu
Court: Chennai
Reported in: [1984]147ITR342(Mad)
a separate estate independent of the general estate liable for estate duty. This illustrates the real nature of the impost under in any business, then under ordinary principles of accounting, depreciation will have to be charged to the property and in every
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late H.R. Goosey (by K.S. Naga ...
Court: Chennai
Reported in: [1974]97ITR193(Mad)
from August 16, 1962. Under Section 5 of the Act estate duty was payable upon the principal value of all the after October 15, 1953. Any other construction, in our opinion, will lead to certain anomalous results. For instance, a person domiciled
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Adapala Krishna Reddy
Court: Andhra Pradesh
Reported in: [1976]105ITR472(AP)
of gift tax does not preclude the revenue from imposing estate duty, if it is so leviable under the provisions of by it.15. In the circumstances of the case, the parties will bear their own costs.
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Rani Ranganayakamma (by A ...
Court: Andhra Pradesh
Reported in: [1976]103ITR586(AP)
the Madras Estates Abolition Act, 1948, to a person whose estate has been abolished under the Act is an asset and or interest after such right or interest is ascertained.14. We will now consider some decisions which have a bearing on the
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Smt. K. Narasamma (Accoun ...
Court: Andhra Pradesh
Reported in: [1980]125ITR196(AP)
his adoptive father, (b) divests his adoptive mother of the estate she gets as an heir of her son who died Kailasa Narasamma, his movable and immovable properties. Under the same will, he also authorised her to adopt a boy for him
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late V. Ramaiah Sreshti
Court: Andhra Pradesh
Reported in: [1976]104ITR195(AP)
Swamy also relies on Behari Lal Matanhelia v. Controller of Estate Duty : [1972]86ITR346(All) and Commissioner of Income-tax and Controller of any way to the gift but was unconnected therewith.'18. It will thus be seen that the decision in Controller of Estate
Tag this Judgment! Ask ChatGPTEstate of Late S.V. Rajammal (by Accountable Person S.V. Venkatasubbu) ...
Court: Chennai
Reported in: [1992]197ITR55(Mad)
assets can be included in the principal value of the estate ?' 2. On January 3, 1957, one S. V. Venkatesa reference to the mills mentioned in paragraph 4 of the will by the use of the expression that she shall be
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Shree E.M. Gopalakrishna ...
Court: Chennai
Reported in: (1980)16CTR(Mad)297; [1981]129ITR738(Mad)
was any benefit derived by the deceased, still the entire estate could not have been brought to tax as was done of the property given away by him as gift, there will be pro tanto liability to estate duty. It is strenuously
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