1996 (9) TMI 100

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....instance of the Controller of Estate Duty, Jalandhar (hereinafter referred to as "the Revenue"), the following question of law along with the statement of the case has been referred by the Income-tax Appellate Tribunal, Amritsar (hereinafter referred to as "the Tribunal"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law i....

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....land will be taken into consideration for determining the estate duty. The accountable person went up in appeal to the Appellate Controller of Estate Duty. The appellate authority held that Hindu law was applicable in the case of Jat Sikhs and determined that only a 1/6th share in the value of the agricultural lands passed on the death of the deceased which was includible in his estate for esta....