Supreme Court of India
Controller of Estate Duty, Kerala v. Nalini V. Saraf
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 - Value of goodwill - Determination of - Application of super-profit method - Partnership firm engaged 8 in export business - Death of partner of a firm - c Determination of accumulated profits and goodwill in firm - Assistant Collector applying super profit method, applied multiplier of three years purchase - Also held that refund of income tax after demise· of deceased, constituted property of deceased - Tribunal and High Court holding that multiplier 0 of one year purchase to be applied and refund had not become due when partner died but the claim for refund was pending…
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