https://www.taxtmi.com/caselaws?id=67454 The Tribunal allowed the appeal, excluding amounts received under group insurance, personal accident insurance, and double accident benefit from estate duty provisions. The decision was based on Supreme Court rulings, Board circulars, and nature of insurance policies indicating the deceased had no interest in amounts received by legal heirs. Rejecting the alternative contention of treating amounts as a separate estate, the Tribunal deemed it unnecessary based on established legal principles. en-us Mon, 22 Sep 1986 00:00:00 +0530 Thu, 10 Mar 2011 16:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67454 The Tribunal allowed the appeal, excluding amounts received under group insurance, personal accident insurance, and double accident benefit from estate duty provisions. The decision was based on Supreme Court rulings, Board circulars, and nature of insurance policies indicating the deceased had no interest in amounts received by legal heirs. Rejecting the alternative contention of treating amounts as a separate estate, the Tribunal deemed it unnecessary based on established legal principles. Case-Laws Income Tax Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67454