https://www.taxtmi.com/caselaws?id=67877 Withdrawals by the deceased that were supported by account details and shown to meet family and marriage expenses were not treated as deemed gifts for estate duty purposes. Because the record established identifiable expenditure on different dates rather than gratuitous transfers, the deeming provision did not apply. The addition based on deemed gifts was therefore unsustainable, and the deletion of the impugned addition was upheld. en-us Fri, 27 Jul 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67877 Withdrawals by the deceased that were supported by account details and shown to meet family and marriage expenses were not treated as deemed gifts for estate duty purposes. Because the record established identifiable expenditure on different dates rather than gratuitous transfers, the deeming provision did not apply. The addition based on deemed gifts was therefore unsustainable, and the deletion of the impugned addition was upheld. Case-Laws Income Tax Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67877