Supreme Court · 1986 INSC 147 · Decided 17 July 1986
M. CT. Muthiah & Another ETC. v. The Controller of Estate Duty, Madras ETC. (And Vice Versa)
- Court
- Supreme Court of India
- Citation
- 1986 INSC 147 · [1986] 3 S.C.R. 315
- Case number
- CIVIL APPEAL No. 2086/1974
- Decided
- 17 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
MUTHJAH & ANOTHER ETC. v. THE CONTROLLER OF ESTATE DUTY, MADRAS ETC. (AND VICE VERSA) B JULY 17. 1986 [ R.S. PATHAK AND SABYASACHJ MUKHARJJ, JJ.) Estate Duty Act 1953-Sections 2( 15), 5, 6, 15, 34(3)-Estate duty-Property liable to estate duty-Personal accident Insurance policy-Money received of evidence­ 'Dwyanamanus.hyana' form of adoption-Prevalence of in Madras State. The deceased was the Karla of a Hindn undivided family. He had two sons. He gave his first son in adoption to his divided paternal uncle. c D He was joint with his second son throughout his life. He took out a
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