Supreme Court of India
Controller of Estate Duty, Gujarat I, Ahmedabad. v. M.A. Merchant Accountable Person of Late Shri A.g Merchant, Majirajwadi Road, Bhavnagar, Etc.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Estate Duty Act, 1953: Sections 56-65-Valuations for estate duty-Rectification of mistake-Reopening of assessment made under section 59-Permissibility of-Effect of the Estate Duty (Amendment) Act. 1958. The respondents who were the accountable persons filed returns under the Estate Duty Act, 1953, and an assessment was made by the c Deputy Controller of Estate Duty-Appellant on 26th February, 1960. The Estate Duty (Amendment) Act, 1958 repealed the original sections 56 to 65. Section 59 which substituted for the original section 62 made provision for re-assessment. It came into force with
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
Of those, 2 referred to
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