Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (11) TMI 32 - HC - Income TaxExtract: .......r section 46(1). But we have to point out, lest we may be misunderstood, that since out of this, a sum of Rs. 76,260 had already been paid before death, only the balance of Rs. 39,935 outstanding would come for allowance under section 44 of the Estate Duty Act, 1953. We answer the reference accordingly. The parties will bear their respective costs.
|