https://www.taxtmi.com/caselaws?id=7312 A house standing solely in the wife's name was not includible in the deceased husband's estate under the Estate Duty Act because the title deed showed purchase for her own benefit, with no legal evidence that the husband supplied the consideration or retained any proprietary interest. Section 6 did not apply, as the deceased had no legal power to dispose of the property. Section 10 also failed because mere residence arising from marital cohabitation was not a retained benefit in the gifted property itself. The court further noted that section 2(15) did not assist, as no statutory conversion of the deceased's property was proved. The value of the house was therefore excluded from the principal value of the estate. en-us Wed, 03 Apr 1968 00:00:00 +0530 Tue, 17 Feb 2009 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7312 A house standing solely in the wife's name was not includible in the deceased husband's estate under the Estate Duty Act because the title deed showed purchase for her own benefit, with no legal evidence that the husband supplied the consideration or retained any proprietary interest. Section 6 did not apply, as the deceased had no legal power to dispose of the property. Section 10 also failed because mere residence arising from marital cohabitation was not a retained benefit in the gifted property itself. The court further noted that section 2(15) did not assist, as no statutory conversion of the deceased's property was proved. The value of the house was therefore excluded from the principal value of the estate. Case-Laws Income Tax Wed, 03 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7312