Supreme Court of India
Controller of Estate Duty, Gujarat v. Hussainbhai Mohmedbhai Badri
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
For the reasons mentioned above, we entirely agree with the con clusions reached by the High Court.
Judgment, page 8
From the headnote
Estate Duty Act-Sections 5 (l ), 2(15), (16) Se11/ement by trust-Se11/or, his wife and eldest son appointed trustees-Sett/or entitled to net income of trust properties-On his death, and of said inconze to be ltppropriated--by wife-On lvife's death 1/3 share of trust to be given eldtsl son-Whether whole of trust to be included in assessment or on/.y a portion thereof-"Property passing on dearh"-Scope of-Change in. the beneficial in- terest and not title, is tlze real test. • The settler in the instant case, set.lied upon trust certain immovable proper .. lies and lease-hold lands by an…
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