https://www.taxtmi.com/caselaws?id=66266 Property passing under a will can qualify as "settled property" under the Estate Duty Act because a settlement includes any disposition by which property is settled, including one effected through a will on death. Where estate duty has already been paid on the first death and the surviving spouse had no power of disposition over the property, section 29 prevents the same property from being included again in the survivor's estate. On that reasoning, the property left by the husband under the will was treated as settled property and was not liable to estate duty in the wife's estate. en-us Thu, 17 Mar 1977 00:00:00 +0530 Mon, 23 Jan 2012 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66266 Property passing under a will can qualify as "settled property" under the Estate Duty Act because a settlement includes any disposition by which property is settled, including one effected through a will on death. Where estate duty has already been paid on the first death and the surviving spouse had no power of disposition over the property, section 29 prevents the same property from being included again in the survivor's estate. On that reasoning, the property left by the husband under the will was treated as settled property and was not liable to estate duty in the wife's estate. Case-Laws Income Tax Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66266