Skip to content


Controller of Estate Duty Vs. N. Shankaran - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Judge
AppellantController of Estate Duty;controller of Estate Duty
RespondentN. Shankaran;n. Krishnan
Excerpt:
- the text below is only a summarized version of the order pronounceddeceased had blended his individual properties with the property of huf before his death. it was contended by the appellant that deceased had made a disposition in favour of his relatives without consideration thus the value of the said property should be included in the principal value of the estate passing on his death. it was held that inaccordance with the precedents, the act of blending is not covered under the explanations of section 2(15) of estate duty act, 1953 and the act of disposition should be bilateral or multilateral and not unilateral.
Judgment:
The Text below is only a summarized version of the order pronounced

Deceased had blended his individual properties with the property of HUF before his death. It was contended by the appellant that deceased had made a disposition in favour of his relatives without consideration thus the value of the said property should be included in the principal value of the Estate passing on his death. It was held that inaccordance with the precedents, the act of blending is not covered under the explanations of Section 2(15) of Estate Duty Act, 1953 and the act of Disposition should be bilateral or multilateral and not unilateral.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //