1991 (3) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eferred the following question under section 64 (1) of the Estate Duty Act, 1953, for the opinion of this court. That question is : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that premia amounting to Rs. 24,208 paid by the deceased within a period of two years before his death in respect of a policy taken by him under the Married Wo....