https://www.taxtmi.com/caselaws?id=287016 A valid succession certificate issued by a competent court was treated as conclusive for transmission of securities, and the Tribunal held that it could not go behind that certificate once the claimant's status as legal heir was established. On the evidence of the share certificate, dividend records and related documents, the shares were found to belong to the deceased father, so the petitioner was entitled to transmission. The respondents' refusal based on an alleged duplicate issue to another person was found unjustified because the rival claim was not properly verified. Corporate benefits were allowed only in part, with relief limited to a specified period because of delay in approaching the Tribunal. en-us Mon, 18 Mar 2019 00:00:00 +0530 Wed, 25 Mar 2020 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287016 A valid succession certificate issued by a competent court was treated as conclusive for transmission of securities, and the Tribunal held that it could not go behind that certificate once the claimant's status as legal heir was established. On the evidence of the share certificate, dividend records and related documents, the shares were found to belong to the deceased father, so the petitioner was entitled to transmission. The respondents' refusal based on an alleged duplicate issue to another person was found unjustified because the rival claim was not properly verified. Corporate benefits were allowed only in part, with relief limited to a specified period because of delay in approaching the Tribunal. Case-Laws Companies Law Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287016