Section 50A of the Estate Duty Act, 1953-Relief from estate duty in respect of gift-tax paid-Application of section 61-Clarification regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tention is invited to Circular No. 354, dated March 8, 1983 [See [1983] 142 ITR (St.) 117], in which it was clarified that section 50 of the Estate Duty Act, 1953, casts a statutory obligation upon the Controller of Estate Duty to allow relief in respect of court fee paid and, therefore, the time-limit specified in section 61 of the Act has no application in such cases. 2. A question has been ra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X