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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court remands estate duty case, directs reevaluation of maintenance deduction</h1> The High Court of Allahabad remanded a case concerning estate duty and deduction of maintenance charges for the deceased's wife back to the Tribunal. The ... High Court, Net Wealth The High Court of Allahabad considered a case involving estate duty and the deduction of maintenance charges for the deceased's wife. The Tribunal's decision to deduct Rs. 10,000 for maintenance was deemed incorrect. The Court remanded the case back to the Tribunal to reevaluate the deceased's will and make a proper deduction accordingly.

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