Supreme Court of India
Controller of Estate Duty, A.P., Hyderabad v. Smt. Godavari Bai
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 1953, s.10 - Ingredients of - Property taken under any gift - Whether part of estate of deceased donor passing on his death - Dependent upon what was subject matter of gift and whether gift of absolute nature or subject to certain rights. The respondent's husband was a partner in a firm carry ing on business as bankers. He issued a cheque for Rs.3,00,000 in favour of the firm on 4th October, 1952 with 3 view to give Rs. 1,00,000 to each of his three minor grand nephews. This amount was debited to his account in the firm and credited in the accounts of the three minors in
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