Supreme Court of India
Controller of Estate Duty, Madras v. Parvathi Ammal
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.
From the headnote
Estate Duty Act (34 of 1953) s. 10-Scope of. gift of immovable property under s. 10 of the Estate Duty Act, 1953, will be dutiable unless the donee assumes immediate exclusive and bona fide posses sion and enjoyment of the subj'ect-matter of the gift, and there is no beneficial. mterest reserved to the donor by contract or otherwise, that is, ( 1) the donee must hav~ bona fide assume~ possession and. enjoyment of the propef!Y which is the subiect matter of the gift to the exclusion of the donor, 1mmed1ately upon the gift, and (2) the donee must have retained such possession and enjoyment of
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.