https://www.taxtmi.com/caselaws?id=22656 Where a regular estate duty demand may overlap with an amount already covered by a provisional assessment, the record required verification to determine whether the later demand was inclusive or additional, and that factual question was left to the Estate Duty Officer after notice to the accountable person. Gift-tax paid on property included in the estate was deductible from estate duty under section 50A of the Estate Duty Act, but only if payment was proved before the authority below. The matter therefore turned on factual verification of the demand and proof of gift-tax payment, with deduction recognised in principle where that payment is established. en-us Thu, 08 Nov 1990 00:00:00 +0530 Sat, 12 Dec 2009 11:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22656 Where a regular estate duty demand may overlap with an amount already covered by a provisional assessment, the record required verification to determine whether the later demand was inclusive or additional, and that factual question was left to the Estate Duty Officer after notice to the accountable person. Gift-tax paid on property included in the estate was deductible from estate duty under section 50A of the Estate Duty Act, but only if payment was proved before the authority below. The matter therefore turned on factual verification of the demand and proof of gift-tax payment, with deduction recognised in principle where that payment is established. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22656