In Ced V Rani - Judgment Search Results
Smt. Asha Rani Vs. Controller of Estate Duty
Court: Punjab and Haryana
Decided on: Jul-23-1997
Reported in: [1998]229ITR430(P& H)
and respectfully follow the view taken by the Madhya Pradesh, Allahabad, Madras, Patna and Andhra Pradesh High Courts in CED v. Rani Bahu [1982] 142 ITR 843 , Ramratan v. CED : [1983]142ITR863(MP) , CED v. Smt. Kalawati Devi :
Ramratan Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Dec-16-1981
Reported in: [1983]142ITR863(MP)
the Allahabad High Court in CED v. Smt. Kalawati Devi : [1980]125ITR762(All) , with which we entirely agree.5. In CED v. Rani Baku : [1983]142ITR843(MP) , which was recently decided by us, the facts were that there was a partition
Commissioner of Income-tax Vs. Dhannamal
Court: Madhya Pradesh
Decided on: Apr-17-1982
Reported in: (1982)29CTR(MP)340; [1984]148ITR141(MP)
an HUF (See Gowli Buddanna v. CIT : [1966]60ITR293(SC) ; N. V. Narendranath v. CWT : [1969]74ITR190(SC) ; CED v. Rani Baku (Smt.) : [1983]142ITR843(MP) ; Ramratan v. CED : [1983]142ITR863(MP) and CIT v. Krishna Kumar : [1983]143ITR462(MP) ).
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Commissioner of Income-tax Vs. Krishna Kumar
Court: Madhya Pradesh
Decided on: Feb-16-1982
Reported in: [1983]143ITR462(MP)
is the case of N.V. Narendranath v. CWT : [1969]74ITR190(SC) . These cases were referred to by us in CED v. Rani Baku : [1983]142ITR843(MP) and Ramralan v. CED (Misc. Civil Case No. 463 of 1976, decided on 16th December,
Controller of Estate Duty Vs. P.G. Chaware
Court: Mumbai
Decided on: Oct-23-1992
Reported in: [1993]204ITR513(Bom)
section 6.' 15. Reference was also made to another decision of the same court in CED v. Smt. Rani Bahu : [1983]142ITR843(MP) . The Allahabad decision in CED v. Kalawati Devi (Smt.) : [1980]125ITR762(All) was also referred … section 39(1) of the Estate Duty Act.11. We may also refer to another decision of the Supreme Court in CED v. Alladi Kuppuswamy : [1977]108ITR439(SC) , where the Supreme Court considered the ambit and scope of sub-section (1) of
Smt. Amy F. Antia Vs. Asst. Controller of Estate Duty, Bombay
Court: Mumbai
Decided on: Jul-27-1982
Reported in: (1983)34CTR(Bom)41; [1983]142ITR57(Bom); [1983]13TAXMAN524(Bom)
concluded against him by two decisions, namely, CED v. Kasturi Lal Jain , and CED v. Smt. Motia Rani Malhotra . In Kasturi Lal Jain's case a Division Bench of the Jammu and Kashmir High court has … or such general power as would, if he were sui juris, enable him to dispose of the property.20. In CED v. Aloke Mitra : [1980]126ITR599(SC) , the Supreme Court has pointed out the distinction between s. 5(1) and s.
Pingle Madhusudhan Reddy Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-30-1983
Reported in: [1985]156ITR45(AP)
the standpoint of 'existence of the property'. Another case of aircraft accident is in CED v. Smt. Motia Rani Malhotra . That case is also of a passenger who died in an air accident. This case again … beneficial interest on the date of the accident in the amount paid to his legal representatives. The case in CED v. A. T. Sahani : [1970]78ITR508(Delhi) is another case of aircraft accident; in that, an employee of the Indian
Controller of Estate Duty Vs. Estate of Late Mohd. Sultan
Court: Andhra Pradesh
Decided on: Dec-26-1979
Reported in: [1981]127ITR277(AP)
compensation which alone passes on the date of the death of the estate-holder. A Bench of this court in CED v. Estate of late Rani Ranganayakamma. : [1976]103ITR586(AP) has held with reference to the compensation determined payable under the
Subhash Chand Sharma Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Nov-05-1986
Reported in: (1987)61CTR(All)281; [1987]167ITR852(All); [1987]31TAXMAN167(All)
during his lifetime. For the proposition advanced before the Appellate Tribunal, reliance had been placed on the decision in CED v. Kasturi Lal Jain . The appellant had also relied on another decision in CED v. Smt. Motia Rani
Commissioner of Wealth-tax Vs. Rameshwar Lal Agarwal
Court: Madhya Pradesh
Decided on: Sep-25-1985
Reported in: (1986)57CTR(MP)230; [1987]164ITR743(MP)
family, yet, for the purposes of status, the assessee with his wife constituted a Hindu undivided family and in CED v. Smt. Rani Bahu : [1983]142ITR843(MP) , the same principle was reiterated and the plea that there must be
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