https://www.taxtmi.com/caselaws?id=37977 A broad reading of the appellate provision under the Estate Duty Act allowed an accountable person to challenge a rectification order enhancing duty, because denial of liability to the enhanced demand was enough to attract the appeal remedy. The appeal was therefore maintainable. A claimed deduction of court-fee paid for obtaining a succession certificate could not be rectified as a mistake apparent from the record where the point was debatable; the governing provision permitted deduction of such court-fees in respect of property on which estate duty was leviable. The deduction was not confined to a proportionate share merely because only a fractional interest passed on death, so the rectification was unsustainable and full deduction was allowed. en-us Fri, 24 Feb 1978 00:00:00 +0530 Fri, 02 Apr 2010 13:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37977 A broad reading of the appellate provision under the Estate Duty Act allowed an accountable person to challenge a rectification order enhancing duty, because denial of liability to the enhanced demand was enough to attract the appeal remedy. The appeal was therefore maintainable. A claimed deduction of court-fee paid for obtaining a succession certificate could not be rectified as a mistake apparent from the record where the point was debatable; the governing provision permitted deduction of such court-fees in respect of property on which estate duty was leviable. The deduction was not confined to a proportionate share merely because only a fractional interest passed on death, so the rectification was unsustainable and full deduction was allowed. Case-Laws Income Tax Fri, 24 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37977