Estate duty exemption on a deceased's residential house applies to life interest and deemed transfers; officers must review and grant relief. The residential-house exemption from estate duty applies where the deceased had only a life interest in the house and where the house was gifted and deemed to pass under the transfer provisions; officers must review earlier decisions made under the prior instruction, grant relief under the estate-duty review provision, pursue disposal of pending appeals, and withdraw appeals inconsistent with this instruction.
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.
Estate duty exemption on a deceased's residential house applies to life interest and deemed transfers; officers must review and grant relief.
The residential-house exemption from estate duty applies where the deceased had only a life interest in the house and where the house was gifted and deemed to pass under the transfer provisions; officers must review earlier decisions made under the prior instruction, grant relief under the estate-duty review provision, pursue disposal of pending appeals, and withdraw appeals inconsistent with this instruction.
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