https://www.taxtmi.com/caselaws?id=8371 Estate duty under sections 6 and 7 of the Estate Duty Act, 1953 depends on whether property passes, or is deemed to pass, on death by reason of a cesser of interest or a disposing power in the deceased. On the stated facts, a valid adoption had already vested the beneficiary's interest before the death of the life tenant, with the adoption relating back to the adoptive father's death. As no fresh transfer, change of hands, or cesser of interest arose on the life tenant's death, the property was not brought within estate duty. The commentary states that the assessment could not be sustained because no passing or deemed passing occurred. en-us Wed, 21 Apr 1971 00:00:00 +0530 Fri, 10 Apr 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8371 Estate duty under sections 6 and 7 of the Estate Duty Act, 1953 depends on whether property passes, or is deemed to pass, on death by reason of a cesser of interest or a disposing power in the deceased. On the stated facts, a valid adoption had already vested the beneficiary's interest before the death of the life tenant, with the adoption relating back to the adoptive father's death. As no fresh transfer, change of hands, or cesser of interest arose on the life tenant's death, the property was not brought within estate duty. The commentary states that the assessment could not be sustained because no passing or deemed passing occurred. Case-Laws Income Tax Wed, 21 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8371