https://www.taxtmi.com/caselaws?id=59312 A notification issued under section 33(2) of the Estate Duty Act was treated as granting only the relief expressly stated in it, namely a limited exemption from estate duty, rather than a complete exclusion from the taxable estate. The analysis distinguished section 33(1), which removes specified property from the estate altogether, from section 33(2), which provides additional notified relief. Because section 34 and its Explanation require property exempted under section 33 to be included in aggregation, the donations bequeathed to approved institutions remained includible for aggregation and the exemption did not create a second, full exclusion. en-us Thu, 26 Apr 1990 00:00:00 +0530 Mon, 27 Dec 2010 17:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59312 A notification issued under section 33(2) of the Estate Duty Act was treated as granting only the relief expressly stated in it, namely a limited exemption from estate duty, rather than a complete exclusion from the taxable estate. The analysis distinguished section 33(1), which removes specified property from the estate altogether, from section 33(2), which provides additional notified relief. Because section 34 and its Explanation require property exempted under section 33 to be included in aggregation, the donations bequeathed to approved institutions remained includible for aggregation and the exemption did not create a second, full exclusion. Case-Laws Income Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59312