H.H. VIJAYABA RAJAMATHA vs CONTROLLER OF ESTATE DUTY

The Supreme Court addressed the interpretation of Section 48 of the Estate Duty Act, 1953, concerning deductions for death duty paid in the UK. The Court held that the Tribunal was justified in disallowing deductions related to death duty, interest, and other charges incurred in the UK, affirming that such expenses do not qualify under the Act. The appeal was dismissed, upholding the High Court's decision on the matter.