https://www.taxtmi.com/caselaws?id=7884 A gifted house was included in the deceased's estate under section 10 of the Estate Duty Act, 1953 because the donor continued to reside there, showing that the donee did not retain exclusive possession and enjoyment to the donor's complete exclusion; the later proviso relating to gifts to close relatives was held not to operate retrospectively. A second house was also included because the finding that it was benami property of the deceased, supported by mutation in the deceased's name and inclusion of its income in his returns, was treated as a factual inference not ordinarily open to challenge in reference jurisdiction. en-us Fri, 27 Feb 1970 00:00:00 +0530 Mon, 23 Mar 2009 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7884 A gifted house was included in the deceased's estate under section 10 of the Estate Duty Act, 1953 because the donor continued to reside there, showing that the donee did not retain exclusive possession and enjoyment to the donor's complete exclusion; the later proviso relating to gifts to close relatives was held not to operate retrospectively. A second house was also included because the finding that it was benami property of the deceased, supported by mutation in the deceased's name and inclusion of its income in his returns, was treated as a factual inference not ordinarily open to challenge in reference jurisdiction. Case-Laws Income Tax Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7884