https://www.taxtmi.com/caselaws?id=7494 Where a person lawfully in possession erects a superstructure on land owned by another, the person's interest is generally limited to a right of removal, because Indian law does not apply the English rule that everything attached to the soil necessarily belongs to the landowner with full rigidity. If possession is surrendered without removing the structure, that right is forfeited and the superstructure may pass with the land to the person lawfully taking possession. On the stated facts, the deceased handed over the reconstituted plots to his sons without removing the building, so the superstructure was treated as not forming part of the estate for estate duty purposes. en-us Fri, 04 Oct 1968 00:00:00 +0530 Fri, 20 Feb 2009 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7494 Where a person lawfully in possession erects a superstructure on land owned by another, the person's interest is generally limited to a right of removal, because Indian law does not apply the English rule that everything attached to the soil necessarily belongs to the landowner with full rigidity. If possession is surrendered without removing the structure, that right is forfeited and the superstructure may pass with the land to the person lawfully taking possession. On the stated facts, the deceased handed over the reconstituted plots to his sons without removing the building, so the superstructure was treated as not forming part of the estate for estate duty purposes. Case-Laws Income Tax Fri, 04 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7494