Que Estate - Judgment Search Results
Home > Cases Phrase: que estate Page 1 of about 3,277 results (0.024 seconds)Controller of Estate Duty Vs. Estate of Late Omprakash Bajaj
Court: Andhra Pradesh
Reported in: [1977]110ITR263(AP)
this reference, at the instance of the revenue, the following question has been referred by the Tribunal for our opinion :'Whether, estate is a clear deduction from the value of the estate passing. It was held in the earlier decision that the
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late K. Gangareddy
Court: Andhra Pradesh
Reported in: [1983]143ITR937(AP)
the death of the deceased. 8. We, therefore, answer the question in the affirmative stating that the rebate u/s. 35(3) of estate duty on property including agricultural land,-(1) The rates of estate duty shall be as mentioned in the Second Schedule..... (3)
Tag this Judgment! Ask ChatGPTController of Estate Duty, Madras Vs. Estate of Late V. Guruviah Naidu
Court: Chennai
Reported in: [1984]147ITR342(Mad)
the accountable person put forward a different approach to the question of valuation. It was contended that there was no dissolution person to the addition of Rs. 4,704 in the dutiable estate. The objection did not relate to the quantum of valuation
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)
property of the deceased in Pondicherry. The Tribunal answered this question in the negative holding that the Indian laws did not We have held in Ramaswamy Chettiar v. Assistant Controller of Estate Duty, : [1973]92ITR195(Mad) , that the Act is extra-territorial in
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Adapala Krishna Reddy
Court: Andhra Pradesh
Reported in: [1976]105ITR472(AP)
because it had already been subjected to gift-tax. When the question arises, it is the duty of the assessing authority to and this land is liable to be included in the estate of Krishna Reddy for the purpose of levy of estate
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 above consideration fully demonstrates that it is essentially a question of law.27. For the foregoing reasons, we do not agree assessment should not be rectified under Section 61 of the Estate Duty Act. Thereupon, the accountable person filed a writ petition
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late Smt. K. Narasamma (Accoun ...
Court: Andhra Pradesh
Reported in: [1980]125ITR196(AP)
family, are amply protected. 16. Their Lordships also examined the question whether the doctrine of relation back can be applied when heir, an adopted son, (a) divests his mother of the estate of his adoptive father, (b) divests his adoptive mother of
Tag this Judgment! Ask ChatGPTController of Estate Duty Vs. Estate of Late V. Ramaiah Sreshti
Court: Andhra Pradesh
Reported in: [1976]104ITR195(AP)
to be partner of the firm. After his death the question arose whether the value of the house could be included the Legislature is to include the gifted properties to the estate passing in cases where the donee does not assume bona
Tag this Judgment! Ask ChatGPTEstate of Late S.V. Rajammal (by Accountable Person S.V. Venkatasubbu) ...
Court: Chennai
Reported in: [1992]197ITR55(Mad)
have come up before us. 3. The answer to the questions so referred would depend entirely upon the interpretation to be one-seventh share could be included as part of the dutiable estate and not the whole. This contention was accepted on a
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)
Bhagwandas : [1965]57ITR149(SC) , the Supreme Court dealt with the question as to whether an appeal lay to the Supreme Court trustee receiving and disposing of the income of the trust estate. At page 440 (p. 803 of 2 EDC) their Lordships
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