1983 (4) TMI 112

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....lates to the estate duty assessment of the estate of late Bhavarilal Bhandari. The facts giving rise to the dispute are stated in paragraph 3 of the Appellate Controller's order. According to it, the deceased had made gifts of Rs. 10,000 in each one of the two previous years relevant to the assessment years 1969-70 and 1971-72 to his son Shri Surajmal. Likewise, the deceased had made gifts of Rs. ....

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....e Controller accepted the assessee's contention and deleted the addition of Rs. 30,000. Aggrieved by his order, the department is in appeal. The contention raised in the grounds of appeal are that both the addition by resort to sections 9 and 10 and disallowance under section 46(1) could be made simultaneously by invoking the said provisions if the sections are found to be applicable. 2. We hav....

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....sion and enjoyment of it was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise. In applying these provisions, including section 46(1), one has to see whether any amount gifted or otherwise disposed of by the deceased falls within any of these clauses, which to nullify the effect of the transaction ....