Relief under Section 50 allows deduction of court fees when they relate to estate-duty leviable property despite valuation or exemption differences. Relief under Section 50 allows deduction of court fees paid for probate or similar documents to the extent those fees relate to property leviable to estate duty; distinctions between 'leviable' and 'payable' mean relief must be allowed even where computation exemptions apply, and where valuations for court fees and estate duty differ, provided the fees relate to the same property.
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.
Relief under Section 50 allows deduction of court fees when they relate to estate-duty leviable property despite valuation or exemption differences.
Relief under Section 50 allows deduction of court fees paid for probate or similar documents to the extent those fees relate to property leviable to estate duty; distinctions between "leviable" and "payable" mean relief must be allowed even where computation exemptions apply, and where valuations for court fees and estate duty differ, provided the fees relate to the same property.
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