https://www.taxtmi.com/caselaws?id=117184 The Appellate Tribunal ITAT MUMBAI upheld the decision of the CED(A) in a case involving the addition of amounts related to the deceased's late husband's estate and the disclaimer of valuables by the deceased during her lifetime. The Tribunal ruled that the CDS amount of the deceased's late husband did not belong to her estate, and the disclaimer of valuables by the deceased did not constitute a gift as she had relinquished her right to choose assets in her will. Consequently, the Tribunal dismissed the Revenue's appeal on both issues. en-us Fri, 27 Dec 2002 00:00:00 +0530 Wed, 20 Jun 2012 18:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117184 The Appellate Tribunal ITAT MUMBAI upheld the decision of the CED(A) in a case involving the addition of amounts related to the deceased's late husband's estate and the disclaimer of valuables by the deceased during her lifetime. The Tribunal ruled that the CDS amount of the deceased's late husband did not belong to her estate, and the disclaimer of valuables by the deceased did not constitute a gift as she had relinquished her right to choose assets in her will. Consequently, the Tribunal dismissed the Revenue's appeal on both issues. Case-Laws Income Tax Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117184