1997 (3) TMI 51

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....ef, are as under: Mehar Chand Modi died on September 14, 1979. He made a gift of Rs. 25,000 on March 31, 1977, to Mahesh Chander, on which tax of Rs. 900 was paid. The claim of the Revenue was that it passed on the death of the deceased under section 8 of the Estate Duty Act being gift mortis causa. The claim was rejected by the Tribunal on the ground that no evidence was brought on the record th....

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....not attracted in this case ?" After hearing the submissions of the Revenue and the accountable person, the Tribunal took a view that the provisions of section 33(1)(o) cannot be brought to it unless the property passed under section 8 of the Act and, therefore, modified the questions as under and referred the same to this court for its opinion : "Whether, on the facts and in the circumstances of....

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....ible in the principal value of the estate. Learned counsel in this regard took us to sections 9, 10, 27 and 33(1)(o) of the Estate Duty Act. The contention of counsel for the accountable person is that unless the estate was held to be includible in the principal value of the estate, the provisions contained in section 33 will not be attracted. In our opinion, the provisions under section 33(1)(o)....