Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT RATES :: ACCOUNTING STANDARD :: ACCOUNTING STANDARDS :: form 3cd :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: VAT Audit :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment :: empanelment :: list of goods taxed at 4%
 
 
News Headlines »
 GST Council fails to break deadlock over indirect tax regime, next meet on Dec 11 and 12 to hammer out differences
 Invoking Writ Jurisdiction For Income Tax Matters
 How to file income-tax returns online
 How Income Tax Returns Are Scrutinised
 All About New Income Disclosure Scheme to make Demonetisation successful
 Your deposit may draw income tax notice
 Accepting payment under IDS 2016
 New disclosure scheme could see 50% tax and 4-year limit on cash use for unaccounted deposits
 Pay 50% tax on unaccounted deposits, or 85% if caught, says Modi government
 Deadline to pay property tax in old currency extended
 Cabinet clears amendments to Income Tax Act

Cirumstances at time of will execution crucial: SC
December, 26th 2006

The Supreme Court has held that for a will to be valid, signature of the testator alone would not be sufficient and it also has also to be proved that he/she was in proper state of mind at the time of making the will.

"The propounder is required to prove that testator has signed the will, and he had put his signature out of his own free will having a sound disposition of mind," said a bench comprising of Justices S B Sinha and Markandey Katju.

The case involved the Will of Umeshchandra Joshi, owner of Ramtirth Brahmi Hair Oil company, who had seven sons and three daughters but he had bequeathed all his property on his second son, depriving the rest.

The will was drafted in the ICU of a hospital where he was undergoing treatment. He was being treated by a doctor who was a student of the beneficiary. The will was executed in the presence of two witnesses who were also close to the beneficiary.

Family members who were deprived questioned the genuineness of the Will and accused the beneficary of playing fraud on family members.

Raising suspicion on the cirumstances surrounding the will a division Judge Bench of High Court held that the witnesses to the will are interested persons, and evidence adduced in support of execution of the will was unsatifactory.

Upholding the verdict of High Court, the Supreme Court also took notice of the meticulously drafted bill and held "When he was admitted in ICU, he would not be permitted to carry documents. It is unnatural that he would remember all the detail of his assets."

"An inference can, therefore, be safely drawn that Appellant (Beneficiary) had a role to play in execution of the will," the bench held.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Reengineering Software Re-engineering Software Reverse Engineering Software Reverse Development Software Change Modulation Software Conversion Software Re-creation Software Re-development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions