https://www.taxtmi.com/caselaws?id=22346 Section 50 of the Estate Duty Act, 1953 gives a statutory reduction of estate duty for court-fees paid for probate, letters of administration or succession certificate, and the relief depends on actual payment rather than the timing of assessment. The High Court stated that no limitation period is prescribed in section 50, so additional court-fees paid after completion of estate duty assessment do not forfeit the substantive entitlement to relief. It further accepted the Board circular as binding on administering officers and rejected the view that section 61 was a bar to giving effect to the deduction. Relief was therefore available by way of estate duty adjustment or refund. en-us Wed, 27 Mar 1991 00:00:00 +0530 Wed, 09 Dec 2009 13:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22346 Section 50 of the Estate Duty Act, 1953 gives a statutory reduction of estate duty for court-fees paid for probate, letters of administration or succession certificate, and the relief depends on actual payment rather than the timing of assessment. The High Court stated that no limitation period is prescribed in section 50, so additional court-fees paid after completion of estate duty assessment do not forfeit the substantive entitlement to relief. It further accepted the Board circular as binding on administering officers and rejected the view that section 61 was a bar to giving effect to the deduction. Relief was therefore available by way of estate duty adjustment or refund. Case-Laws Income Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22346