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of <h1>Bombay High Court: Beneficial Interest in Properties & Estate Duty Liability under Estate Duty Act, 1953</h1> The High Court of Bombay ruled in favor of the Revenue on the second question and in favor of the accountable person on the first question regarding ... Deduction, Estate Duty The High Court of Bombay addressed questions of law under the Estate Duty Act, 1953, regarding beneficial interest in properties and estate duty liability. The court referred to a previous judgment and ruled in favor of the Revenue on the second question and in favor of the accountable person on the first question. The accountable person's reference was not pressed, and the questions at their instance were left unanswered. No costs were awarded.
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