SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0244 (SC) : (2002) 253 ITR 0692 : (2002) 173 CTR 0297 : (2002) 121 TAXMAN 0615Kamala Ganapathy Subramaniam & Anr. v. Controller of Estate Duty SUBSCRIBE FOR FULL CONTENT