https://www.taxtmi.com/caselaws?id=7499 Gifted house properties were liable to be included in the deceased's estate under section 10 of the Estate Duty Act, 1953, because the donees did not immediately assume bona fide possession and enjoyment to the entire exclusion of the donor. The properties continued in the donor's name, no mutation was effected, the donor lived with the family in the same house, and rental income was used for family expenses, including the donor's. Those facts showed that the donor retained benefit from the properties, so the statutory exclusion for gifted property was not satisfied and the deeming provision applied. en-us Wed, 20 Nov 1968 00:00:00 +0530 Fri, 20 Feb 2009 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7499 Gifted house properties were liable to be included in the deceased's estate under section 10 of the Estate Duty Act, 1953, because the donees did not immediately assume bona fide possession and enjoyment to the entire exclusion of the donor. The properties continued in the donor's name, no mutation was effected, the donor lived with the family in the same house, and rental income was used for family expenses, including the donor's. Those facts showed that the donor retained benefit from the properties, so the statutory exclusion for gifted property was not satisfied and the deeming provision applied. Case-Laws Income Tax Wed, 20 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7499