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2002 (8) TMI 58 - MADRAS HIGH COURTEstate Duty Act, 1953 - "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the submission of the assessee that section 7 Of the Estate Duty Act was not applicable to the facts of this case? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the claim of the assessee that the life interest of the deceased is not capable of valuation under section 40 and hence cannot be included under section 7?" - both questions are required to be and is answered in favour of the Revenue and against the assessee.
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