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1987 (2) TMI 58 - SUPREME COURTWhether, on the facts and in the circumstances of the case, only half share of the properties included in the estate duty assessment of the deceased should have been included as property passing or deemed to pass on his death under section 7 of the Act ? Whether, on the facts and in the circumstances of the case, the amount of ₹ 80,000 standing in the names of the grandchildren of the deceased was correctly included in his estate ? Held that:- In view of the position as decided in CIT v. Dr. R. S. Gupta [1987 (2) TMI 1 - SUPREME Court ] allow this appeal. The judgment and order of the High Court on this aspect are set aside.
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