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        Department's appeal on estate sum deletion for insurance policy dismissed. Premiums not gift per section 9 ED Act.

        CONTROLER OF ESTATE DUTY. Versus SMT. NILAM J. MEHTA.

        CONTROLER OF ESTATE DUTY. Versus SMT. NILAM J. MEHTA. - TTJ 011, 402, The Department appealed against the deletion of a sum from the estate of late Shri J. K. Mehta related to an insurance policy. The Appellate Controller ruled in favor of the assessee, stating the premiums were not a gift and deleted the addition. The Tribunal upheld the decision, stating the premiums were not a gift under s. 9 of the ED Act. The appeal was dismissed. (Case: Appellate Tribunal ITAT BOMBAY-E, Citation: 1980 (12) TMI 76 - ITAT BOMBAY-E)

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