1990 (10) TMI 70

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....-The following question of law is referred for the decision of this court by the Income-tax Appellate Tribunal, Chandigarh Bench, under section 64(1) of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty : "Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the principal value of the estate as mentioned in section 35(3), Est....

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....pellate Controller. The Tribunal, in further appeal, has found that the chargeable estate is only the estate left behind by the deceased and the aggregation under section 34(1)(c) was only for the purpose of determining the rate. In that view of the matter, the appeal was allowed and the claim for rebate was upheld. Section 5, the charging section, clearly shows that the levy is on the estate pass....