Section 50A of the Estate Duty Act, 1953-Relief from estate duty in respect of gift-tax paid-Application of section 61-Clarification regarding

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.... Dated  28/2/1984 Attention is invited to Circular No. 354, dated March 8, 1983 [See [1983] 142 ITR (St.) 117], in which it was clarified that section 50 of the Estate Duty Act, 1953, casts a statutory obligation upon the Controller of Estate Duty to allow relief in respect of court fee paid and, therefore, the time-limit specified in section 61 of the Act has no application in such cas....