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The High Court of Rajasthan addressed a case involving the Estate Duty Act, 1953, regarding the status of an impartible estate after the merger of Indian States. The court ruled that the property in question was ancestral Hindu undivided family property, with only 1/4th share passing on the deceased's demise. The Tribunal's decision was upheld, and the reference was answered in favor of the assessee. The court found no fault in the Tribunal's reasoning and concluded that it was unnecessary to address further legal issues raised in the case.
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