https://www.taxtmi.com/caselaws?id=25842 Applicability of section 34(3) of the Estate Duty Act, 1953 could not be determined until a prior finding was made on whether the deceased had any interest in the insurance policy. The court therefore returned the reference unanswered, treating that factual question as foundational to deciding the estate duty issue. en-us Mon, 09 Feb 1987 00:00:00 +0530 Mon, 01 Feb 2010 12:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25842 Applicability of section 34(3) of the Estate Duty Act, 1953 could not be determined until a prior finding was made on whether the deceased had any interest in the insurance policy. The court therefore returned the reference unanswered, treating that factual question as foundational to deciding the estate duty issue. Case-Laws Income Tax Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25842