https://www.taxtmi.com/caselaws?id=58158 The Appellate Tribunal upheld the decision of the Controller (Appeals) in a case involving estate duty assessments and quick succession relief. The Tribunal ruled that estate duty liability should not be deducted from the property value for the purpose of granting quick succession relief in situations where the same property is included in both assessments. The departmental appeal was dismissed, emphasizing the complexities in determining common property for relief calculations in cases of successive deaths. en-us Thu, 07 Feb 1985 00:00:00 +0530 Fri, 17 Dec 2010 16:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58158 The Appellate Tribunal upheld the decision of the Controller (Appeals) in a case involving estate duty assessments and quick succession relief. The Tribunal ruled that estate duty liability should not be deducted from the property value for the purpose of granting quick succession relief in situations where the same property is included in both assessments. The departmental appeal was dismissed, emphasizing the complexities in determining common property for relief calculations in cases of successive deaths. Case-Laws Income Tax Thu, 07 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58158