https://www.taxtmi.com/caselaws?id=69191 Properties settled absolutely on the sons were not includible under section 10 of the Estate Duty Act merely because the deed recited that they should maintain their mother. The recital was treated as a family arrangement, not an enforceable charge or contractual benefit to the deceased, especially since the mother had an independent statutory right to maintenance and the sons were already bound by statute. The land appurtenant to the Madras property was also not separately brought into the estate because reliable evidence of the deceased's interest was lacking; the building was valued on a lump-sum basis instead, and the estate valuation was correspondingly reduced. en-us Tue, 31 Aug 1976 00:00:00 +0530 Tue, 05 Apr 2011 16:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69191 Properties settled absolutely on the sons were not includible under section 10 of the Estate Duty Act merely because the deed recited that they should maintain their mother. The recital was treated as a family arrangement, not an enforceable charge or contractual benefit to the deceased, especially since the mother had an independent statutory right to maintenance and the sons were already bound by statute. The land appurtenant to the Madras property was also not separately brought into the estate because reliable evidence of the deceased's interest was lacking; the building was valued on a lump-sum basis instead, and the estate valuation was correspondingly reduced. Case-Laws Income Tax Tue, 31 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69191