https://www.taxtmi.com/caselaws?id=16865 Rectification of an appellate order was held unsustainable where the admitted facts showed that the gifted property had already been included in the donor's estate and estate duty on that property had been paid. On that basis, the relief under section 50A of the Estate Duty Act was available by adjustment, and the direction to collect gift-tax in that manner could not be treated as a mistake apparent from the record. A strained reading that required prior payment of gift-tax before the relief operated was rejected, and the rectification attempt under section 34 of the Gift-tax Act failed. en-us Fri, 20 Sep 1996 00:00:00 +0530 Sat, 12 Sep 2009 16:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16865 Rectification of an appellate order was held unsustainable where the admitted facts showed that the gifted property had already been included in the donor's estate and estate duty on that property had been paid. On that basis, the relief under section 50A of the Estate Duty Act was available by adjustment, and the direction to collect gift-tax in that manner could not be treated as a mistake apparent from the record. A strained reading that required prior payment of gift-tax before the relief operated was rejected, and the rectification attempt under section 34 of the Gift-tax Act failed. Case-Laws Income Tax Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16865