https://www.taxtmi.com/caselaws?id=70638 The Tribunal ruled that the property transferred to a public charitable trust by a deceased person, more than six months before their death, was not exigible to estate duty. It emphasized the distinction between properties passing on death and those exempted from duty, concluding that the property in question did not fall under the purview of duty. The Tribunal upheld the initial decision, dismissing the departmental appeal and confirming that section 22 of the Estate Duty Act could not be invoked to charge the property. en-us Tue, 23 Apr 1991 00:00:00 +0530 Mon, 18 Apr 2011 12:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70638 The Tribunal ruled that the property transferred to a public charitable trust by a deceased person, more than six months before their death, was not exigible to estate duty. It emphasized the distinction between properties passing on death and those exempted from duty, concluding that the property in question did not fall under the purview of duty. The Tribunal upheld the initial decision, dismissing the departmental appeal and confirming that section 22 of the Estate Duty Act could not be invoked to charge the property. Case-Laws Income Tax Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70638