Supreme Court of India
Controller of Estate Duty, Kerela v. M/s. R. V. Vishwanathan & 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.
From the headnote
Estate Duty Act (34 of 1953), s. 10-Gift of property witen deemed to be ;part of lite estate of tite deceased-donor. The deceased, with a view to convert his proprietary business into partner ship business with his four major sons, transferred a sum of Rs. 15,000/- from his personal account to the credit of each of them. Five days later the partner ship deed was executed, treating the sums transferred by the deceased to each of his four sons as their share capital in the partnership. day later, the two minor sons of the deceased were also admitted to the benefit of the partnership. On the
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