Supreme Court · 1979 INSC 171 · Decided 5 September 1979
Controller of Estate Duty v. Kamlavati and Shri Jai Gopal Mehra
- Court
- Supreme Court of India
- Citation
- 1979 INSC 171 · [1980] 1 S.C.R. 527
- Case number
- CIVIL APPEAL No. 2527/1972
- Decided
- 5 September 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B "4. Estate Duty Act, s. 10-Scope of-Deceased gifted n1oney to son-Son .J became partner of the finn in which donor continued to be partner-Gift­ Whether dutiable on the death of father. ···*···.·.· ... · . . ,", The half share in it. On March 27, 1957 he made a gift of Rs. 1,00,000/- to his son and C Rs. 50,000/- to his wife, the respondent. Almost simultaneously his son was taken as a partner by giving him half share of the deceased, so that from that time onwards there were four partners of whom the
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