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<h1>Supreme Court Reverses High Court Decision on Assessee Appeal</h1> <h3>Controller Of Estate Duty Versus CB. Prasad</h3> The Supreme Court overturned the High Court's decision in favor of the assessee due to a previous ruling being overturned. The case was remanded back to ... Estate Duty, Determination Of Rate, Share Of Lineal Descendent The Supreme Court held that the High Court's decision in favor of the assessee was based on a previous ruling that was later overturned by the Supreme Court. The case was remanded back to the High Court for a fresh decision. (Case citation: 1998 (2) TMI 122 - SC)