Supreme Court · 1976 INSC 155 · Decided 19 July 1976
Controller of Estate Duty, Gujarat v. Kantilal Trikamlal
- Court
- Supreme Court of India
- Citation
- 1976 INSC 155 · [1977] 1 S.C.R. 9
- Case number
- CIVIL APPEAL No. 1095/1970
- Decided
- 19 July 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER, P.K. GOSWAMI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Estate Duty Act (34 of 1953), ss. 2(15), 5, 9 and 27-Scope of. 'Other riRhts'. in Explanation 2 to s. 2(15), meaning of . f/l/erpretation of statutes-Estate Duty Act and other taxing stalutes­ Principles. Practice-Costs in tax matters when there is conflict among High Courts. Section 5 of the all property which passes on the death of a person. Section 9 provides that property taken under a disposition made by the deceased purporting to operate as an immediate gift whether by way of transfer, delivery etc., which shall not have been bona fide made two years or more before the death
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)