Supreme Court of India
Satyanarayana Modi v. The Controller of Estate Duty, Delhi and Rajasthan, New Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the High Court was right in answering the question against the appellant.
Judgment, page 8
From the headnote
Estate Duty Act 34 of 1953-Section 10-Gift of fixed deposit receipts -Donor retaining important benefits-If donee can be said to assume immediately bona fide possesslon and enjoyment within meaning of s. 10. P held, on April 1, 1953, three deposit receipts with the State Bank " of Bikaner. At her instance the receipts were !renewed in the joint names of herself and S (son of her adopted son) payable to either or survivor.…
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