Supreme Court of India
Controller of Estate Duty, A.P., Hyderabad v. Smt. Godavari Bai
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.
From the headnote
Estate Duty Act 1953, s.10 - Ingredients of - Property taken under any gift - Whether part of estate of deceased donor passing on his death - Dependent upon what was subject matter of gift and whether gift of absolute nature or subject to certain rights. The respondent's husband was a partner in a firm carry ing on business as bankers. He issued a cheque for Rs.3,00,000 in favour of the firm on 4th October, 1952 with 3 view to give Rs.…
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