https://www.taxtmi.com/caselaws?id=8696 Section 6 of the Estate Duty Act applies only where the deceased was competent to dispose of the property at death, so benami property standing in another's name was outside its scope because the beneficial owner could not transfer it without a court declaration. Section 10 applies only to the very property gifted, where the donor retained bona fide possession or enjoyment of that gifted property; it does not extend to a house later constructed from gifted cash. The second proviso to section 10 was also inapplicable because it was not retrospective and the deceased had died before it came into force. The Kanpur property was therefore not includible in the estate. en-us Fri, 29 Oct 1971 00:00:00 +0530 Tue, 02 Jun 2009 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8696 Section 6 of the Estate Duty Act applies only where the deceased was competent to dispose of the property at death, so benami property standing in another's name was outside its scope because the beneficial owner could not transfer it without a court declaration. Section 10 applies only to the very property gifted, where the donor retained bona fide possession or enjoyment of that gifted property; it does not extend to a house later constructed from gifted cash. The second proviso to section 10 was also inapplicable because it was not retrospective and the deceased had died before it came into force. The Kanpur property was therefore not includible in the estate. Case-Laws Income Tax Fri, 29 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8696