https://www.taxtmi.com/caselaws?id=7788 Section 10 of the Estate Duty Act, 1953 applies only where, after a gift, the donee bona fide assumes possession and enjoyment and retains it to the donor's entire exclusion, without any reserved benefit by contract or otherwise. On the facts, the trustees as donee had taken possession under the trust deed, the donor had moved out shortly after execution, and no legally enforceable benefit was reserved to him. Mere temporary presence of the donor before death did not attract the deeming provision, so the property was not includible in the estate. en-us Fri, 23 May 1969 00:00:00 +0530 Thu, 19 Mar 2009 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7788 Section 10 of the Estate Duty Act, 1953 applies only where, after a gift, the donee bona fide assumes possession and enjoyment and retains it to the donor's entire exclusion, without any reserved benefit by contract or otherwise. On the facts, the trustees as donee had taken possession under the trust deed, the donor had moved out shortly after execution, and no legally enforceable benefit was reserved to him. Mere temporary presence of the donor before death did not attract the deeming provision, so the property was not includible in the estate. Case-Laws Income Tax Fri, 23 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7788