Supreme Court of India
The Controller of Estate Duty, Lucknow v. Aloke Mitra
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1 Supreme Court bench has cited this judgment.
From the headnote
The Estate Duty Act, 1953-S. 5 sub-s. (!) and s. 6-lnter relation of Whether property held by a benamidar passes upon the death of the real owner and should be brought to charge under sub-s. (1) of s. 6 of the Act or is deemed to pass under s. 6. Words & Phrases--Benami-Benamidar-Meaning of. One M carried on the business of printer and publisher. In 1953 his brother-in-law alongwith some other persons floated· two companies a publish ing firm and a printing press.
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Where later benches applied it
Of those, 1 referred to
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