Controller Of Estate Duty vs H. H. Iqbal Mohomed Khan, Nawab Of Palanpur
Whether the gift of Rs. 9,00,000 was completed on 3rd May 1955 (outside two years before death) or 19th September 1955 (within two years) for estate duty purposes under Section 9 of the Estate Duty Act 1953, considering Section 130 of the Transfer of Property Act 1882 --- Held: The gift was completed on 19th September 1955, making it chargeable to estate duty.
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