https://www.taxtmi.com/caselaws?id=8957 Property standing in the name of a benamidar can fall within the estate-duty net under section 6 of the Estate Duty Act, 1953 if the deceased was competent to dispose of it at death. The text explains that where property was acquired and improved with the real owner's funds but held in another's name, the apparent title holder may still transfer the legal interest standing in that name. Accordingly, beneficial ownership is not decisive for section 6; the statutory focus is on competence to dispose of the property at the time of death. On that basis, such property was treated as includible in the deceased's estate. en-us Mon, 24 Jan 1972 00:00:00 +0530 Wed, 17 Jun 2009 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8957 Property standing in the name of a benamidar can fall within the estate-duty net under section 6 of the Estate Duty Act, 1953 if the deceased was competent to dispose of it at death. The text explains that where property was acquired and improved with the real owner's funds but held in another's name, the apparent title holder may still transfer the legal interest standing in that name. Accordingly, beneficial ownership is not decisive for section 6; the statutory focus is on competence to dispose of the property at the time of death. On that basis, such property was treated as includible in the deceased's estate. Case-Laws Income Tax Mon, 24 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8957