Dilharshankar C. Bhachech vs Controller Of Estate Duty

Whether the accountable person is entitled to exemption under section 29 of the Estate Duty Act 1953 for estate duty on the wife's share of property where duty was paid on her death, based on interpretation of a joint will as creating settled property --- Held No, as the joint will did not create a mutual agreement making it irrevocable, and the survivor took absolute interest with disposing power.