Supreme Court of India
H.H. Vijayaba Rajamath and Anr. v. Controller of Estate Duty Karnataka, Bangalore
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From the headnote
Estate Duty Act, 1953-Sections 30,48,49-Assessment of estate c duty-Properties situated both in England and in lndia--Death duty paid in U.K-Disallowance claimed u/s 48 of the Act-Whether maintainable-Held, No-:R.elief already granted u/s 30 of the Act-Death duty paid in U.K could not be treated as an expense. Appellant's father died leaving behind extensive properties both in England and in India. For death duty paid in the United kingdom relief had already been afforded to the appellants by virtue of an agreement entered into between India and United kingdom for avoidance or relief of
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