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.
28 Oct 1966The 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...
