https://www.taxtmi.com/caselaws?id=7661 Estate duty includes immovable property settled within two years before death because section 9 requires a bona fide inter vivos disposition made at least two years earlier. Registered settlement deeds executed within that period do not remove the property from the estate. Agricultural land lacking a registered gift deed remained vested in the deceased, as delivery of possession alone did not effect a legally valid transfer of immovable property. As property the deceased remained competent to dispose of at death, it fell within section 6. Both categories of property were therefore liable to estate duty inclusion. en-us Thu, 12 Dec 1968 00:00:00 +0530 Tue, 17 Mar 2009 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7661 Estate duty includes immovable property settled within two years before death because section 9 requires a bona fide inter vivos disposition made at least two years earlier. Registered settlement deeds executed within that period do not remove the property from the estate. Agricultural land lacking a registered gift deed remained vested in the deceased, as delivery of possession alone did not effect a legally valid transfer of immovable property. As property the deceased remained competent to dispose of at death, it fell within section 6. Both categories of property were therefore liable to estate duty inclusion. Case-Laws Income Tax Thu, 12 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7661