https://www.taxtmi.com/circulars?id=4776 The Controller of Estate Duty has a statutory duty to allow relief under section 50A for gift-tax paid, and the rectification time-limit for estate duty assessments does not apply to that statutory obligation; relief for gift-tax cannot be denied solely because the limitation for rectification has expired. en-us Tue, 28 Feb 1984 00:00:00 +0530 Sat, 02 Aug 2008 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4776 The Controller of Estate Duty has a statutory duty to allow relief under section 50A for gift-tax paid, and the rectification time-limit for estate duty assessments does not apply to that statutory obligation; relief for gift-tax cannot be denied solely because the limitation for rectification has expired. Circulars Income Tax Tue, 28 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4776