TaxTMI 
TaxTMI 
1990 (12) TMI 126
X X X X Extracts X X X X
X X X X Extracts X X X X
....00 Duty payable and brokerage Rs. 15,000 ---------------- Rs. 1,50,000  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; Rs. 18,472 or Rs. 18,470 ---------------- Later on, notice under section 148 ; as issued on the ground that the computation of the cost of the Alwaye property taken at Rs. 1,50,000 was erroneous and the cost as per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d a sum of Rs. 1,35,000 towards her claim in the properties of the deceased. Accordingly she was paid that amount on receipt of which she released her interest in the Alwaye property and held herself to be completely free of any rights and obligations arising under any document subject to the condition that the legal heirs of Shri Kumaraswamy Reddiar would meet from out of their resource any proportionate estate duty relatable to the Alwaye property. It is in this view of the matter that the CIT (Appeals) upheld the claim of the assessee that the cost of acquisition must be taken at Rs. 1,35,000 representing the amount paid to Smt. Kamalamma. 2. The department's objections are that Smt. Kamalamma was not the wife of the deceased Shri Kumar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....titioner in this special leave petition, has been negatived by the High Court. A strong presumption arises in favour of wedlock where the partners have lived together for a long spell as husband and wife. Although the presumption is rebuttable, a heavy burden lies on him who seeks to deprive the relationship of legal origin. Law leans in favour of legitimacy and frowns upon bastardy. In this view, the contention of Shri Garg, for the petitioner, that long after the alleged marriage, evidence has not been produced to sustain its ceremonial process by examining the priest or other witnesses, deserves no consideration. If man and woman who live as husband and wife in society are compelled to prove, half a century later, by eyewitness evidence ....