https://www.taxtmi.com/caselaws?id=8222 Section 10 of the Estate Duty Act, 1953 applies where gifted property is not enjoyed by the donee to the donor's entire exclusion. Continued occupation or residence by the donor can keep the deeming provision operative even if the donor has no legally enforceable right and even if the occupation arises from a personal or marital relationship. The decisive test is exclusion of the donor from the gifted property and any benefit from the date of the gift onwards. On that basis, the value of the haveli remained includible in the deceased's estate, and the later transfer by the donee to a wakf did not alter the position. en-us Thu, 18 Mar 1971 00:00:00 +0530 Mon, 06 Apr 2009 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8222 Section 10 of the Estate Duty Act, 1953 applies where gifted property is not enjoyed by the donee to the donor's entire exclusion. Continued occupation or residence by the donor can keep the deeming provision operative even if the donor has no legally enforceable right and even if the occupation arises from a personal or marital relationship. The decisive test is exclusion of the donor from the gifted property and any benefit from the date of the gift onwards. On that basis, the value of the haveli remained includible in the deceased's estate, and the later transfer by the donee to a wakf did not alter the position. Case-Laws Income Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8222