Inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty - conflicting decisions on constitutional validity

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..... Smt. V.Devaki Ammal held that section 34(1)(c) of the Estate Duty Act which provides for inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty applicable to the estate of the deceased, is violative of Article 14 of the Constitution of India. The full text of the Judgment is awaited. The Kerela High Court, in the case of T.R.Jayasankar(1972)(83 ITR 445) ha .....

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..... cases where the Accountable Persons rely on the decision of the Madras High Court in the case of Smt.V.Devaki Ammal. Attention may also be invited to the Judgment of the Supreme Court in the case of K.S.Venkataraman Co.(pvt)Ltd., Vs.State of Madras (60 ITR 112) wherein it has been held that the Tribunal and the tax authorities being creatures of the Act cannot pronounce upon the Constitutional .....

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