https://www.taxtmi.com/caselaws?id=9770 A gift of jewellery was treated as made in contemplation of death where the donor was around 90 years old, seriously ill, and died within a week of the transfer. The court noted that a gift falls within that category when an ill donor expects death shortly from the same illness and transfers movable property to take effect on death. Medical evidence supported the finding that the donor's condition had worsened and that death was likely soon. On those facts, the statutory requirement was satisfied, and the gift was held exempt from gift-tax. en-us Wed, 08 Feb 2006 00:00:00 +0530 Tue, 30 Jun 2009 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9770 A gift of jewellery was treated as made in contemplation of death where the donor was around 90 years old, seriously ill, and died within a week of the transfer. The court noted that a gift falls within that category when an ill donor expects death shortly from the same illness and transfers movable property to take effect on death. Medical evidence supported the finding that the donor's condition had worsened and that death was likely soon. On those facts, the statutory requirement was satisfied, and the gift was held exempt from gift-tax. Case-Laws Income Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9770