https://www.taxtmi.com/caselaws?id=7864 Under the Estate Duty Act, a contractual right to compensation payable on an employee's death was treated as property because the deceased had an existing enforceable interest during life and was competent to dispose of it. The inclusive definition of property was held wide enough to cover incorporeal rights and choses in action, and section 6 deemed such rights to pass on death where the deceased could dispose of them at death. The compensation received by the widow was therefore included in the principal value of the estate and was liable to estate duty. en-us Mon, 01 Dec 1969 00:00:00 +0530 Mon, 23 Mar 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7864 Under the Estate Duty Act, a contractual right to compensation payable on an employee's death was treated as property because the deceased had an existing enforceable interest during life and was competent to dispose of it. The inclusive definition of property was held wide enough to cover incorporeal rights and choses in action, and section 6 deemed such rights to pass on death where the deceased could dispose of them at death. The compensation received by the widow was therefore included in the principal value of the estate and was liable to estate duty. Case-Laws Income Tax Mon, 01 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7864