Supreme Court · 1986 INSC 20 · Decided 18 February 1986
Controller of Estate Duty, A.P., Hyderabad v. SMT. Godavari Bai
- Court
- Supreme Court of India
- Citation
- 1986 INSC 20 · [1986] 1 S.C.R. 348
- Case number
- CIVIL APPEAL No. 79/1974
- Decided
- 18 February 1986
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 130
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 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 equal
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