Legatee - Year 1973 - Judgments

Apr 19 1973 (HC)

M. Thirumani Mudaliar (by Lrs.) Vs. Commissioner of Wealth-tax

Court: Chennai

Decided on: Apr-19-1973

Reported in: [1974]96ITR152(Mad)

..... a will of a deceased person could be treated astrustees for legatees and beneficiaries and held that the executors would not become trustees ..... for all purposes while a trustee is a representative of the legatees or beneficiaries this is clear from section 211 of the ..... of an executor he cannot be said to represent the ultimate legatees he represents only the deceased section 19 creates the liability .....

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Apr 02 1973 (HC)

Dilip Kumar Mohapatra Vs. Subhadra and ors.

Court: Orissa

Decided on: Apr-02-1973

Reported in: AIR1974Ori130

..... it was quite reasonable to expect both the testator and the legatee to think of a contemporaneous power of attorney we would therefore ..... appended in a schedule the fourth one thereof authorised the appellant legatee to obtain the testator s share through court if need be ..... to grant letters of administration with the will annexed to the legatee as provided under section 232 of the succession act 11 we .....

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Dec 20 1973 (HC)

Controller of Estate Duty, Gujarat I Vs. Dilharshankar C. Bhachech

Court: Gujarat

Decided on: Dec-20-1973

Reported in: [1976]102ITR56(Guj)

..... that interest ceased and passed on his death to the other legatees named in the will therefore application of section 7 to the ..... continued it must follow that what the deceased received as a legatee was not the full ownership rights of disposal but only the ..... diminish the quantum of property going to the hands of the subsequent legatees thus if there is no agreement of irrevocability it must follow .....

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Jan 24 1973 (HC)

Bai Ganga Wd/O. Khoda Chhagan and ors. Vs. Bai Kamla Daughter of Manga ...

Court: Gujarat

Decided on: Jan-24-1973

Reported in: (1974)15GLR345

..... of the will of bai jadav under it he is the sole legatee on 25th november 1969 respondent no 4 filed against the petitioners an ..... mr shah has argued that the respondent no 4 is a testamentary legatee of bai jadav and that therefore bai jadav does not answer the ..... and his son is a beneficiary under the will and becomes a legatee the word other will lose all its significance if an ancestor who .....

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Mar 21 1973 (HC)

K.P. Mathew Vs. Agricultural Income-tax Officer

Court: Kerala

Decided on: Mar-21-1973

Reported in: [1974]96ITR121(Ker)

..... of construction if different intermeddlers can represent the estate different legatees can likewise represent it in regard to the intermeddlers they ..... represents the estate of a deceased person must include different legatees under the will there is no justification for holding ..... make a valid assessment in several cases under law every legatee is a legal representative and every intermeddler is also a .....

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Jun 27 1973 (HC)

Veerasekhara Varmarayar Vs. Amirthavalliammal and ors.

Court: Chennai

Decided on: Jun-27-1973

Reported in: AIR1975Mad51

..... of a testamentary succession from the very nature of the case the legatee s interest is crystallised and specified at the moment of the death ..... of the testator the legatee may be an utter stranger to the entire family in that event ..... it cannot be contended that so long as the legatee has not filed a suit for partition the kartha is entitled to .....

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Aug 02 1973 (HC)

Perumal and ors. Vs. G. Ellusamy Reddiar and anr.

Court: Chennai

Decided on: Aug-02-1973

Reported in: (1974)1MLJ292

..... in law represents the estate of a deceased person must include different legatees under the will and that there is no justification for holding ..... from the judgment of woodroffe j referred to supra held that a legatee who obtains only a part of the estate of the deceased ..... is intended to achieve would be frustrated if it is held that legatees of different portions of the estate of a deceased do not .....

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Mar 09 1973 (SC)

Commissioner of Income Tax, Madras Vs. Madurai Mills Co. Limited

Court: Supreme Court of India

Decided on: Mar-09-1973

Reported in: [1973]3SCR662a

..... and securities belonging to the deceased for the purpose of distributing the assets amongst the legatees the excess realised by sale was treated by the department as capital gains the contention ..... the revenue as in that case there was no distribution of capital assets between the legatees on the contrary the assessee had in pursuance of the authority given to him by .....

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Mar 09 1973 (SC)

Commissioner of Income-tax, Madras Vs. Madurai Mills Co. Ltd.

Court: Supreme Court of India

Decided on: Mar-09-1973

Reported in: AIR1973SC1357; [1973]89ITR45(SC); (1973)4SCC194; [1973]3SCR662

..... and securities belonging to the deceased for the purpose of distributing the assets amongst the legatees the excess realised by sale was treated by the department as capital gains the contention ..... the revenue as in that case there was no distribution of capital assets between the legatees on the contrary the assessee has had in pursuance of the authority given to him .....

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Aug 20 1973 (SC)

Mst. Bhagwani Kuer (Dead) and ors. Vs. Smt. Tapeswari Kuer (Dead) and ...

Court: Supreme Court of India

Decided on: Aug-20-1973

Reported in: AIR1973SC2583; 1975(0)BLJR272; (1973)2SCC646; [1974]1SCR430; 1973(5)LC766(SC)

..... had held that by taking part in the cremation ceremonies and by helping the two legatees daughters in law of the testator shyam narain singh had manifested an intention to act ..... singh nor was the fact that he looked after the proprieties of the two co legatees who were widows a manifestation of his own intention to assert his own rights as .....

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