Legatee - Judgment Search Results

Lockheed Aircraft Corp Vs. United States

Court: US Supreme Court

lockheed aircraft corp v united states 460 u s 190 1983 u s supreme court lockheed aircraft corp v united...

income-tax Officer Vs. Smt. N.P. Saraswathi Ammal

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)8ITD210(Mad.)

..... on the life insurance moneys accrued to the benefit of the legatee assessee it may follow that when the administrator gives his ..... excluded shall be included in the total income of that specific legatee therefore the income tax itself specifically provides that until the ..... before she could appropriate the residue to herself as a specific legatee we therefore find that though the amount was received by .....

Kalkhusru Nanabhoy Bharucha and ors. Vs. Doss Maneckshaw Bharucha and ...

Court: Mumbai

Reported in: 1983(2)BomCR277

..... in question thereafter petitioner no 1 herein one of the residuary legatees under the aforesaid will applied for and was granted in ..... who according to the petitioners were residing therein only as residuary legatees or persons claiming through them having no other right title and ..... expired petitioner no 1 who is himself one of the residuary legatees under the said will and who has obtained letters of .....

Shri Rajesh B. Rathi Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1984)8ITD273(Pune.)

..... made on a family group consisting of a widow and her four sons who were legatees under a will the group was treated by the ito as an aop but subsequently ..... the business the fact that the integrity of the business continued with none of the legatees wishing to take his or her share and depart was a clear indication that the .....

Smt. Sarbati Devi and anr. Vs. Smt. Usha Devi

Court: Supreme Court of India

Reported in: II(1984)ACC377; AIR1984SC346; 1984(32)BLJR210; [1984]55CompCas214(SC); (1984)1CompLJ1(SC); 1983(2)SCALE869; (1984)1SCC424; [1984]1SCR992; 1984(16)LC866(SC)

..... from attachment by his creditors the high court equated a nominee to the heirs and legatees of the assured and proceeded to hold that the nominee succeeded to the estate with ..... we find it difficult to treat a nominee as being equivalent to an heir or legatee having regard to the clear provisions of section 39 of the act the exemption of .....

Commissioner of Income-tax, Bombay-iii, Bombay Vs. K.R. Patel

Court: Mumbai

Reported in: (1984)38CTR(Bom)187; [1985]151ITR250(Bom); [1983]15TAXMAN503(Bom)

..... direct that my executors and trustees of this my will shall convey to the respective legatees of my aforesaid immovable properties after obtaining probate of this my will and until such ..... properties are transferred to the names of the respective legatees the rents or income arising therefrom shall be collected by my executors and trustees and .....

Wealth-tax Officer Vs. Vimalbhai N. Shah

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1983)5ITD588(Ahd.)

..... the estate which has been distributed to or applied to the benefit of any specific legatee of the estate prior to that valuation date shall be excluded from the net wealth .....

R.B.S. Khandeparkar Vs. Commissioner of Income-tax, Bangalore

Court: Mumbai

Reported in: (1984)38CTR(Bom)200; [1985]151ITR15(Bom); [1983]15TAXMAN495(Bom)

..... from agreement this is illustrated in the case of joint owners joint heirs and joint legatees among other persons having joint or common interest in property who do not simply by .....

Shantabai Keshav Joshi Vs. State of Maharashtra

Court: Mumbai

Reported in: (1988)90BOMLR684

..... keshav left a will dated april 15 1970 where under the petitioner is the universal legatee on november 16 1978 the petitioner filed in this court a petition for letters of .....

Mansaram Vs. S.P. Pathak and ors.

Court: Supreme Court of India

Reported in: AIR1983SC1239; 1984MhLJ47(SC); 1983(2)SCALE1027; (1984)1SCC125; [1984]1SCR139

..... estate of the deceased shri basantrai sharma respondents 3 and 4 claimed to be the legatees under a will of deceased shri basantrai sharma respondent no 1 shri s p pathak .....