https://www.taxtmi.com/caselaws?id=69513 An amount received from a post-death death relief fund was held not to be property passing on the death of the deceased, because the fund entitlement arose only after death and the deceased had no existing interest in it. Even if estate duty liability were arguable, the sum could not be aggregated with the deceased's other assets under section 34(3) of the Estate Duty Act, 1953, as that provision requires separate assessment of property in which the deceased had no interest. The estate duty addition was therefore not sustainable. en-us Fri, 27 Jan 1984 00:00:00 +0530 Thu, 07 Apr 2011 14:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69513 An amount received from a post-death death relief fund was held not to be property passing on the death of the deceased, because the fund entitlement arose only after death and the deceased had no existing interest in it. Even if estate duty liability were arguable, the sum could not be aggregated with the deceased's other assets under section 34(3) of the Estate Duty Act, 1953, as that provision requires separate assessment of property in which the deceased had no interest. The estate duty addition was therefore not sustainable. Case-Laws Income Tax Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69513