Search Results for "Estate Duty Act 1953"

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Supreme Court Upholds Co-owner's Title in Ancestral Property Despite Consolidation Officer's Order Expunging Name. Section 49 of U.P. Consolidation of Holdings Act, 1953 Does Not Confer Power to Divest Pre-existing Tenure Holder's Ownership Rights.

The case concerns a dispute over ancestral land in village Mustafabad, Haridwar, originally owned by Angat, who had three sons: Ramji Lal, Khushi Ram,...

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Bombay High Court Upholds Cooperative Court's Order Terminating Lease for Violation of Bye-laws in Cooperative Housing Society Dispute. Leasehold rights terminated due to unauthorized construction and sub-letting without society's consent; purchasers' rights held subject to society's bye-laws.

The dispute pertains to leasehold rights over a plot in Vithalnagar Co-operative Housing Society Ltd. The society granted a lease of the plot to membe...

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Bombay High Court Upholds Tribunal's Decision on Competency of Income Tax Officer to Assess Under Estate Duty Act. Assessment by Income Tax Officer, Trust-cum-Estate Duty Circle Held Non-Est for Lack of Proper Appointment.

The case pertains to a reference under Section 64(1) of the Estate Duty Act, 1953, made by the Collector of Estate Duty, Nagpur, against the order of ...

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Bombay High Court Allows Executor's Application for Probate in Will Dispute — Caveat Dismissed for Lack of Interest. Court held that a caveator claiming under an unproduced Will has no caveatable interest under Section 284 of the Indian Succession Act, 1925.

The case involves a Notice of Motion filed by Daya Subhash Tiwari, the applicant and original petitioner in a probate petition, seeking dismissal of a...

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Supreme Court Upholds Revenue in Estate Duty Act Case Regarding Passing of Interest in Trust Shares. Beneficial Interest in Shares Held to Pass on Death of Minor Beneficiary Before Attaining Entitlement Age Under Sections 5 and 2(15) of Estate Duty Act, 1953.

The matter arose from a reference under the Estate Duty Act, 1953, concerning the estate of a beneficiary who died a minor. A deed of trust had settle...

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Supreme Court Dismisses Appeal Against Compromise Decrees Passed Without Appointment of Representatives Under U.P. Court of Wards Act. Section 56 of the U.P. Court of Wards Act, 1912, Held to be Directory and Not Mandatory, Validating the Compromise Decrees.

The dispute arose from two cross-suits between the appellant, proprietor of Ganeshpur Estate, and the respondent, proprietor of Ramnagar Estate, conce...

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Bombay High Court Dismisses Application for Withdrawal of Suit by Legal Representatives in Property Dispute — Held That Executors of Deceased Plaintiff's Will Are Necessary Parties and Suit Cannot Be Withdrawn Without Their Consent

The case involves a Notice of Motion filed by H.H. Jyotiraditya Madhavrao Scindia and Smt. Madhavi Raje Madhavrao Scindia, who are legal representativ...