https://www.taxtmi.com/caselaws?id=65975 Estate duty under sections 5 and 6 of the Estate Duty Act, 1953 applies only where property existed in the deceased's hands before death and passed, or was deemed to pass, on death. Unavailed leave salary paid to the widow was not due to the employee during his lifetime; it arose only on death and was treated as an ex gratia compassionate payment to the legal heirs. A mere nomination right did not create a property interest capable of passing on death. The leave salary amount was therefore not liable to estate duty and was excluded from the estate. en-us Sat, 31 Mar 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65975 Estate duty under sections 5 and 6 of the Estate Duty Act, 1953 applies only where property existed in the deceased's hands before death and passed, or was deemed to pass, on death. Unavailed leave salary paid to the widow was not due to the employee during his lifetime; it arose only on death and was treated as an ex gratia compassionate payment to the legal heirs. A mere nomination right did not create a property interest capable of passing on death. The leave salary amount was therefore not liable to estate duty and was excluded from the estate. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65975