https://www.taxtmi.com/caselaws?id=7807 An unconditional cheque issued in discharge of a binding obligation is treated as payment from the date of delivery, not the later date of encashment. Applying that principle, the sums paid by cheques delivered more than six months before death were outside the statutory period for property deemed to pass on death under section 9 of the Estate Duty Act, 1953. The amount was therefore not includible in the deceased's estate, and the assessee succeeded. en-us Mon, 08 Dec 1969 00:00:00 +0530 Thu, 19 Mar 2009 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7807 An unconditional cheque issued in discharge of a binding obligation is treated as payment from the date of delivery, not the later date of encashment. Applying that principle, the sums paid by cheques delivered more than six months before death were outside the statutory period for property deemed to pass on death under section 9 of the Estate Duty Act, 1953. The amount was therefore not includible in the deceased's estate, and the assessee succeeded. Case-Laws Income Tax Mon, 08 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7807