https://www.taxtmi.com/caselaws?id=70741 The Tribunal dismissed the appeal of the Accountable Person, upholding the re-opening of the assessment under section 59(b). The deduction under section 33(1)(n) for the gifted property was denied, as the deceased was deemed a permissive user, not the owner at the time of death. The deletion of interest levied under section 53 was confirmed. The allowance of deductions under section 18A of the Gift-tax Act was modified to align with section 50A of the Estate Duty Act. en-us Wed, 24 Dec 1986 00:00:00 +0530 Tue, 19 Apr 2011 10:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70741 The Tribunal dismissed the appeal of the Accountable Person, upholding the re-opening of the assessment under section 59(b). The deduction under section 33(1)(n) for the gifted property was denied, as the deceased was deemed a permissive user, not the owner at the time of death. The deletion of interest levied under section 53 was confirmed. The allowance of deductions under section 18A of the Gift-tax Act was modified to align with section 50A of the Estate Duty Act. Case-Laws Income Tax Wed, 24 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70741