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N.K. SANGHI, PARTNER OF M-S SANGHI BROTHERS v. CONTROLLER OF ESTATE DUTY, RAJASTHAN

Citation: [1988] SUPP. 1 S.C.R. 210

Court: Supreme Court of India

Bench: R.S. PATHAK, M.H. KANIA

Case summary

Both these decisions involved the question of applicability of Section 10 of the Estate Duty Act. Commissioner ofStamp Duties, [1934) AC 61; 2 EDC 462 the Judicial Committee held that the property comprised in the transfers was the land shorn of the rights therein belonging...

Judgment text

Both these decisions involved the question of applicability of Section 10 of the Estate Duty Act. Commissioner ofStamp Duties, [1934) AC 61; 2 EDC 462 the Judicial Committee held that the property comprised in the transfers was the land shorn of the rights therein belonging...