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Citedby 5 docs
Assistant Controller Of Estate ... vs Smt. Sitabai on 19 October, 1994
Assistant Controller Of Estate ... vs Sardar Mohansingh Santram on 15 February, 1982
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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estate duty
estate duty act 1953
[
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