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P. Gangadharan Pillai vs Controller Of Estate Duty, Ernakulam on 6 December, 1967 cites

George Da Costa vs Controller Of Estate Duty In ... on 28 October, 1966

The Supreme Court had occasion to construe the above section in a recent decision in George Da Costa v. Controller of Estate Duty, 1967-63 ITR 497: (AIR 1967 SC 849), The question in that case was whether, a house gifted by a deceased person to his sons four years prior to his death can be deemed to be property passing on his death, If he continued to live with his sons in the said house after the gift. The Court answered the question in the affirmative: and in doing so, it said.
Supreme Court of India Cites 7 - Cited by 69 - V Ramaswami - Full Document

The Commissioner Of Income-Tax, Bombay vs The Scindia Steam Navigatlon Co. Ltd on 5 April, 1961

A question of law raised by an assessee, but failed to be dealt with by the Tribunal is a question which arises out of the order of the tribunal. See the decision of the Supreme Court in Commissioner of Income-tax Bombay v. Scindia Steam Navigation Co. Ltd., 1961-42 ITR 589 = (AIR 1961 SC 1633). Hence we cannot entertain the objection now raised by the Central Board to the reference of the above question to this Court.
Supreme Court of India Cites 39 - Cited by 212 - Full Document
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