https://www.taxtmi.com/caselaws?id=7523 In estate duty proceedings, the department must prove that property standing in another person's name is benami, and section 10 applies only where the donee did not immediately assume bona fide possession and enjoyment to the entire exclusion of the donor. On the evidence, the Feelkhana house was excluded from the deceased's estate because the daughter had dealt with it as owner and used the proceeds for family purposes, while the son-in-law's credit entry did not by itself establish benami acquisition. The Kachiguda house and the lorry were included in the estate because title to the house had not vested in the daughter and the lorry's registration in the son-in-law's name did not displace the inference of the deceased's ownership. en-us Wed, 23 Oct 1968 00:00:00 +0530 Sat, 21 Feb 2009 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7523 In estate duty proceedings, the department must prove that property standing in another person's name is benami, and section 10 applies only where the donee did not immediately assume bona fide possession and enjoyment to the entire exclusion of the donor. On the evidence, the Feelkhana house was excluded from the deceased's estate because the daughter had dealt with it as owner and used the proceeds for family purposes, while the son-in-law's credit entry did not by itself establish benami acquisition. The Kachiguda house and the lorry were included in the estate because title to the house had not vested in the daughter and the lorry's registration in the son-in-law's name did not displace the inference of the deceased's ownership. Case-Laws Income Tax Wed, 23 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7523