https://www.taxtmi.com/caselaws?id=68968 Sections 9, 10 and 46(1) of the Estate Duty Act operate as anti-avoidance deeming provisions that may be applied to the same gifted property where their conditions are met. The same property can therefore be examined under more than one clause to determine whether it passes on death. However, once the value of a particular property has already been brought to tax or disallowed under one applicable deeming provision, it cannot be included again by invoking another deeming provision for the same property. Double inclusion is impermissible on the same factual asset. en-us Fri, 08 Apr 1983 00:00:00 +0530 Mon, 04 Apr 2011 12:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68968 Sections 9, 10 and 46(1) of the Estate Duty Act operate as anti-avoidance deeming provisions that may be applied to the same gifted property where their conditions are met. The same property can therefore be examined under more than one clause to determine whether it passes on death. However, once the value of a particular property has already been brought to tax or disallowed under one applicable deeming provision, it cannot be included again by invoking another deeming provision for the same property. Double inclusion is impermissible on the same factual asset. Case-Laws Income Tax Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68968