DILHARSHANKAR C. BHACHECHA vs THE CONTROLLER OF ESTATE DUTY, AHMEDABAD

The Supreme Court addressed the interpretation of Section 29 of the Estate Duty Act, 1953, concerning the estate duty liability upon the death of Kamlashankar, following the death of his wife Mahendraba. The Court held that Kamlashankar did not become the full owner of Mahendraba's share upon her death, as he only had a life interest, thus the estate duty was not payable again on his death. The Court affirmed the Tribunal's decision that the conditions for mutual wills to be irrevocable were not met, leading to the conclusion that the estate duty had been correctly assessed only once.