https://www.taxtmi.com/caselaws?id=8531 Estate duty under section 5 of the Estate Duty Act arises only when property passes on death through a real change in beneficial possession or enjoyment. On the trust deed, the deceased had no beneficial interest in either the corpus or the income, and the true beneficiary was Amina Marzia from the outset. The deceased's death did not divest one beneficiary in favour of another; it only enlarged Amina Marzia's direct right to enjoy the income. As the same beneficial interest continued before and after death, no property passed on death and estate duty was not leviable. en-us Fri, 24 Dec 1971 00:00:00 +0530 Wed, 29 Apr 2009 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8531 Estate duty under section 5 of the Estate Duty Act arises only when property passes on death through a real change in beneficial possession or enjoyment. On the trust deed, the deceased had no beneficial interest in either the corpus or the income, and the true beneficiary was Amina Marzia from the outset. The deceased's death did not divest one beneficiary in favour of another; it only enlarged Amina Marzia's direct right to enjoy the income. As the same beneficial interest continued before and after death, no property passed on death and estate duty was not leviable. Case-Laws Income Tax Fri, 24 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8531