Supreme Court · 1991 INSC 44 · Decided 15 February 1991
SMT. P. Leelavathamma v. Controller of Estate Duty, Andhra Pradesh, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1991 INSC 44 · [1991] 1 S.C.R. 448
- Case number
- CIVIL APPEAL No. 822/1978
- Decided
- 15 February 1991
- Bench
- T.K. THOMMEN, N.M. KASLIWAL, K. RAMASWAMY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
P. LEELA VATHAMMA v. CONTROLLER OF ESTATE DUTY, ANDHRA PRADESH, HYDERABAD FEBRUARY 15, 1991 [DR. T. KOCHU THOMMEN, N.M. KASLIWAL AND K. RAMASWAMY, JJ .] Estate Duty Act, 1953-Sections 5, 74-Estate Duty-Levv of- >­ Scheme-Duty being burden on estate on death, not debt or encum- C brdnce and Estate Duty Act, 1953 --- D held that in computing the net principal value of the estate for the purpose of the Act, the appellant was not entitled to deduct either the estate duty payable on the estate or the amount attributable to the maintenance of the wife of the deceased. The question was
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