Supreme Court · 1973 INSC 103 · Decided 30 April 1973
Controller of Estate Duty, Gujarat v. Hussainbhai Mohmedbhai Badri
- Court
- Supreme Court of India
- Citation
- 1973 INSC 103 · [1974] 1 S.C.R. 122
- Case number
- CIVIL APPEAL No. 1096/1970
- Decided
- 30 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Estate Duty Act-Sections 5 (l ), 2(15), (16) Se11/ement by trust-Se11/or, his wife and eldest son appointed trustees-Sett/or entitled to net income of trust properties-On his death, and of said inconze to be ltppropriated-- by wife-On lvife's death 1/3 share of trust to be given eldtsl son-Whether passing on dearh"-Scope of-Change in. the beneficial in- terest and not title, is tlze real test. • The settler in the instant case, set.lied upon trust certain immovable proper .. lies and lease-hold lands by an indenture dated 15-7-1938. Under that deed· the
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