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Estate - Judgment Search Results

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Jul 20 1976 (HC)

Controller of Estate Duty Vs. Estate of Late Omprakash Bajaj

Court: Andhra Pradesh

Reported in: [1977]110ITR263(AP)

7(1) of the Wealth-tax Act and Section 36 of the Estate Duty Act are in pari materia and it has been

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Mar 01 1983 (HC)

Controller of Estate Duty Vs. Estate of Late K. Gangareddy

Court: Andhra Pradesh

Reported in: [1983]143ITR937(AP)

is only for the purposes of determining the 'rate' of estate duty to be paid on the property passing on the

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Nov 23 1982 (HC)

Controller of Estate Duty, Madras Vs. Estate of Late V. Guruviah Naidu

Court: Chennai

Reported in: [1984]147ITR342(Mad)

4,704 taken out from the principal value of the dutiable estate. At any rate, this was how the Tribunal understood the

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Dec 17 1973 (HC)

Controller of Estate Duty Vs. Estate of Late H.R. Goosey (by K.S. Naga ...

Court: Chennai

Reported in: [1974]97ITR193(Mad)

provision under Section 5. The two important ingredients for charging estate duty is the death of the person after the commencement

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Jun 17 1974 (HC)

Controller of Estate Duty Vs. Estate of Late Adapala Krishna Reddy

Court: Andhra Pradesh

Reported in: [1976]105ITR472(AP)

of the Estate Duty Act, 1953. The Assistant Controller of Estate Duty as well as the Appellate Controller of Estate Duty

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Aug 05 1974 (HC)

Controller of Estate Duty Vs. Estate of Late Rani Ranganayakamma (by A ...

Court: Andhra Pradesh

Reported in: [1976]103ITR586(AP)

the compensation was held not liable to be assessed to estate duty. This is clearly a case of the compensation amount

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Nov 30 1979 (HC)

Controller of Estate Duty Vs. Estate of Late Smt. K. Narasamma (Accoun ...

Court: Andhra Pradesh

Reported in: [1980]125ITR196(AP)

this principle that when a widow succeeds to her husband's estate as heir and then makes an adoption, the adopted son

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Apr 22 1975 (HC)

Controller of Estate Duty Vs. Estate of Late V. Ramaiah Sreshti

Court: Andhra Pradesh

Reported in: [1976]104ITR195(AP)

As pointed out by the Supreme Court in Controller of Estate Duty v. Parvati Ammal and George Da Costa v. Controller

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Dec 13 1990 (HC)

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

Court: Chennai

Reported in: [1992]197ITR55(Mad)

In these tax case references under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'), at

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Aug 10 1979 (HC)

Controller of Estate Duty Vs. Estate of Late Shree E.M. Gopalakrishna ...

Court: Chennai

Reported in: (1980)16CTR(Mad)297; [1981]129ITR738(Mad)

30, 1959. The question was whether and to what extent estate duty was chargeable in regard to those premises under Section

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