Supreme Court of India
Collector of Estate Duty v. M/s R. Kanakasabai and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result we allow the appeal of the assessee (Civil Appeal No. 474 of 1973), vacate the answer given by the High Court and answer the question referred by the Tribunal in the affirmative and · in favour of the assessee.
Judgment, page 8
From the headnote
Estaie Duty Act, 1953 ss. 10 and 12-Applicability of. R dies in 1959 leaving behind him four sops, some grandsons, wife and daughter. These accountable persons furnished an account of the properties passing on the death di R to the Deputy Controller of Estate Duty. The Deputy Controller added to the return made the value of certain properties settled by the deoeased on his wife, sons, grandsons and daughter on the ground that the deceased had reserved to himself an interest for life in the properties comprised in the above settlements, within the meaning of s. 12 of the Estate Duty Act 1953.
Where later benches applied it
Of those, 1 mentioned
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