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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)

broader meaning of that term is to be considered, a willing purchaser of the property who is not liable to pay where court-fees have been paid for obtaining representation to the estate of the deceased. Now, these deductions under Sections 48, 49

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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)

estate duty, the lineal descendants' property and the value thereof will have to be added to the property which passed on of the estate duty payable on that part of the estate which consists of agricultural land, the duty on such part

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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)

version of the market value of the property. The position will be much worse if the balance-sheet charges depreciation and only the heir or the legatee, as the case may be. Estate duty, on the contrary, is a levy on property on

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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)

movable or immovable property owned by the deceased in Pondicherry will be movable or immovable property in India from August 16, liable to be included in the principal value of the estate. The extension of the Estate Duty Act to Pondicherry only

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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)

taken possession of by the plaintiff even today and she will be entitled to enjoy the same absolutely. Out of 10 and this land is liable to be included in the estate of Krishna Reddy for the purpose of levy of estate

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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)

or interest after such right or interest is ascertained.14. We will now consider some decisions which have a bearing on the pages 491 and 496, V. Balasubrahmanyam's Law and Practice of Estate Duty, second edition, pages 429 and 430, Dymond's Death Duties,

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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)

adopted son gets very large property, still the whole disposition will be invalid. Such a view seems to be against the the right of an adopted son was only quoad the estate of the adoptive father, and, moreover, the law, as laid

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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)

any way to the gift but was unconnected therewith.'18. It will thus be seen that the decision in Controller of Estate the fingers, then the rigour of Section 10 of the Estate Duty Act becomes understandable. It is the scope of this

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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)

best interests of my family.' 4. Paragraph 3 of the will contained the following provision with reference to agricultural lands : of Estate Duty included all the properties in the dutiable estate of the deceased. On appeal by the accountable person before

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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)

of the property given away by him as gift, there will be pro tanto liability to estate duty. It is strenuously the estate at Rs. 16,59,047 and levied Rs. 3,16,569.64 as estate duty. He levied also Rs. 15,730.31 as interest for the

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