https://www.taxtmi.com/caselaws?id=8431 Section 50 of the Estate Duty Act is a beneficial deduction provision intended to give credit for probate duty paid in obtaining representation to an estate, and the word "paid" was construed to include duty actually discharged even after estate duty assessment. Relief was therefore not barred where probate duty, or additional probate duty on revision, became payable later. The claim under section 50 was also not confined to rectification under section 61, because it did not reopen the completed assessment but only worked out the consequential deduction and refund. Limitation under section 61 did not defeat the statutory relief, which remained available on its own terms. en-us Wed, 28 Apr 1971 00:00:00 +0530 Wed, 15 Apr 2009 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8431 Section 50 of the Estate Duty Act is a beneficial deduction provision intended to give credit for probate duty paid in obtaining representation to an estate, and the word "paid" was construed to include duty actually discharged even after estate duty assessment. Relief was therefore not barred where probate duty, or additional probate duty on revision, became payable later. The claim under section 50 was also not confined to rectification under section 61, because it did not reopen the completed assessment but only worked out the consequential deduction and refund. Limitation under section 61 did not defeat the statutory relief, which remained available on its own terms. Case-Laws Income Tax Wed, 28 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8431