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Citedby 5 docs
Assistant Controller Of Estate ... vs Smt. Sitabai on 19 October, 1994
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Merla Sitarama Prasad vs Assistant Controller Of Estate ... on 20 February, 1970
Smt. Sitadevi vs Commissioner Of ... on 26 July, 1996
Commissioner Of Income-Tax vs Kahan Pal on 7 February, 1997

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[Section 73A] [Complete Act]
Central Government Act
Section 73A(a) in The Estate Duty Act, 1953
(a) in the case of a first assessment, after the expiration of five years from the date of death of the deceased in respect of whose property estate duty became payable; and