Supreme Court of India
Controller of Estate Duty, Gujarat v. Kantilal Trikamlal
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7 Supreme Court benches have cited this judgment.
From the headnote
Estate Duty Act (34 of 1953), ss. 2(15), 5, 9 and 27-Scope of. 'Other riRhts'. in Explanation 2 to s. 2(15), meaning of . f/l/erpretation of statutes-Estate Duty Act and other taxing stalutes Principles. Practice-Costs in tax matters when there is conflict among High Courts. Section 5 of the Estate Duty Act, 1953, authorises the levy of duty upon all property which passes on the death of a person. Section 9 provides that property taken under a disposition made by the deceased purporting to operate as an immediate gift whether by way of transfer, delivery etc., which shall not have been bona
Where later benches applied it
- 2021 Venigalla Koteswaramma v. Malempati Suryamba & Ors.
- 2019 Pioneer Urban Land and Infrastructure Limited & Anr. v. Union of India & Ors.
- 2021 P. Mohanraj & Ors. v. M/s. Shah Brothers Ispat Pvt. Ltd.
- 2000 Sri Jagatram Ahuja v. The Commissioner of Gift Tax, Hyderabad
- 1992 Patel Naranbhai Marghabhai and Ors. v. Deceased Dhulabhai Galbabhai and Ors.
- 1991 Controller of Estate Duty, Madras v. N. Shankaran Etc.
- 1988 Member-secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd. & Ors.
Of those, 2 referred to · 5 mentioned
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