Supreme Court of India
Controller of Estate Duty Gujarat-i, Ahmedabad v. Mrudula Nareshchandra
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.
8 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the Tribunal's finding that the goodwill in H c 62 SUPREME COURT REPORTS [1986] 3 S.C.R. the firm, Messrs.
Judgment, page 17
From the headnote
c ESTATE DUTY ACT 1953/ESTATE RULES 1953: Section 36/Rule 7(c)-Firm--Death of partner-Entire interest of deceased in finn in- eluding goodwill passes on death-To be valued-Includible in estate of deceased for levy of estate duty. One N. Kanti Lal had 28% share in a partnership firm. The Partnership Deed, hy cl. ( 10) provided that the firm shall not stand dissolved on death of any of the partners and the partner dying shall have no right whatever in the goodwill of the firm. On his death,· the respondent-accountable person filed necessary return under the Estate Duty Act, 1953 without
Authorities it was built on
Where later benches applied it
- 2021 Murthy & Ors. v. C. Saradambal & Ors.
- 2010 Balathandayutham & Anr. v. Ezhilarasan
- 2008 Bharpur Singh & Ors. v. Shamsher Singh
- 2008 Anil Kak v. Kumari Sharada Raje & Ors.
- 2007 Savithri and Ors. v. Karthyayani Amma and Ors.
- 2007 Apoline D' Souza v. John D Souza
- 2007 Benga Behera and Anr. v. Braja Kishore Nanda and Ors.
- 2007 Adivekka and Ors. v. Hanamavva Kom Venkatesh D by Lrs. and Anr.
Of those, 8 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.