https://www.taxtmi.com/caselaws?id=40227 Section 34(1)(c) of the Estate Duty Act, 1953 was held valid, and the contrary High Court view could not stand after the Supreme Court had already upheld the provision. Because the High Court had relied on its earlier decision without independently examining the merits, its answer in favour of the assessee was set aside. The matter was remanded to the High Court for fresh consideration on merits in accordance with law. en-us Thu, 12 Feb 1998 00:00:00 +0530 Wed, 29 Aug 2018 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40227 Section 34(1)(c) of the Estate Duty Act, 1953 was held valid, and the contrary High Court view could not stand after the Supreme Court had already upheld the provision. Because the High Court had relied on its earlier decision without independently examining the merits, its answer in favour of the assessee was set aside. The matter was remanded to the High Court for fresh consideration on merits in accordance with law. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40227