Controller Of Estate Duty vs Kamlaben Subodhchandra A.P. Of Late ... on 10 July, 2002
Mr. Bhatt for the Revenue has, therefore, submitted that the Appellate Controller of Estate Duty as well as the Tribunal had erred in granting exemption to the extent of Rs. 1,00,000/- under Section 33(1)(n) out of the value of the self-occupied property belonging to the HUF. Strong reliance is placed on the decision of the Punjab and Haryana High Court in Controller of Estate Duty v. Kismat Rai Khanna 234 ITR 179 and the decision of the Patna High Court in Controller of Estate Duty v. P.K. Agarwalla 169 ITR 699.