https://www.taxtmi.com/caselaws?id=181295 A valid gift requires execution of the deed, acceptance by the donee during the donor's lifetime, and completion of transfer in the manner required by law. Where the deed reserves possession, enjoyment, rent, and mesne profits to the donor for life, and the instrument indicates that effective enjoyment was intended only after death, the gift remains incomplete unless acceptance is clearly shown. Here, there was no clear proof of acceptance or transfer of possession, so the donor had not divested title during his lifetime. The cancellation deed was therefore effective, and the later will was not displaced by any completed prior gift. en-us Tue, 10 Sep 1996 00:00:00 +0530 Thu, 06 Dec 2018 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181295 A valid gift requires execution of the deed, acceptance by the donee during the donor's lifetime, and completion of transfer in the manner required by law. Where the deed reserves possession, enjoyment, rent, and mesne profits to the donor for life, and the instrument indicates that effective enjoyment was intended only after death, the gift remains incomplete unless acceptance is clearly shown. Here, there was no clear proof of acceptance or transfer of possession, so the donor had not divested title during his lifetime. The cancellation deed was therefore effective, and the later will was not displaced by any completed prior gift. Case-Laws Indian Laws Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181295