Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1982 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (1) TMI 21 - CALCUTTA HIGH COURTExtract: .......first trust deed do not come within the mischief of s. 12(1) of the E.D. Act and if that is so, the other properties were not includible for the purpose of the levy of estate duty. The question, therefore, must be answered in the negative and in favour of the accountable person. Parties to pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.
|