https://www.taxtmi.com/caselaws?id=189761 Section 10 of the Estate Duty Act, 1953 applies unless the donee enters into bona fide possession and enjoyment of the gifted property and excludes the donor entirely; continued residence and enjoyment by the donor, even by family permission or affection and without any enforceable legal right, is sufficient to attract the deeming provision. Where a house stood in joint names but was purchased entirely from the deceased's funds, treated by him as his own, and the income was assessed in his hands, the nominal joint holder was only a name-lender and the whole property was includible in the estate for duty purposes. en-us Fri, 28 Oct 1966 00:00:00 +0530 Thu, 19 Jan 2017 17:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189761 Section 10 of the Estate Duty Act, 1953 applies unless the donee enters into bona fide possession and enjoyment of the gifted property and excludes the donor entirely; continued residence and enjoyment by the donor, even by family permission or affection and without any enforceable legal right, is sufficient to attract the deeming provision. Where a house stood in joint names but was purchased entirely from the deceased's funds, treated by him as his own, and the income was assessed in his hands, the nominal joint holder was only a name-lender and the whole property was includible in the estate for duty purposes. Case-Laws Indian Laws Fri, 28 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189761