Supreme Court of India

Controller of Estate Duty, Madras v. N. Shankaran Etc.

Neutral citation

Reported as [1991] SUPP. 2 S.C.R. 167

Bench S. Ranganathan, M. Fathima Beevi and N.D. Ojha JJ.

Decided 1 November 1991

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.

What the Court ordered

We are of the view that the word "disposition" in section 27(1) of the Estate Duty Act also re- E fers to a bilateral or multilateral act.

Judgment, page 9

Authorities it was built on

1976 Controller of Estate Duty, Gujarat v. Kantilal Trikamlal cited by 7
1964 Commissioner of Income-tax, Madras v. M. K. Stremann, Madras cited by 5
1970 Goli Eswariah v. Commissioner of Gift Tax, Andhra Pradesh cited by 4

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