https://www.taxtmi.com/caselaws?id=14099 Estate duty under the Estate Duty Act, 1953 applies to property passing on death, and section 6 extends only to property the deceased could dispose of. In a benami arrangement, the nominal holder has no beneficial interest; the court must look to the real title, not the ostensible title. On the facts stated, the deceased provided the funds and retained ownership and control, while the accountable person held the property in trust for him. The house property was therefore treated as belonging to the deceased and includible in the principal value of his estate, with the question answered against the accountable person. en-us Mon, 05 Mar 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14099 Estate duty under the Estate Duty Act, 1953 applies to property passing on death, and section 6 extends only to property the deceased could dispose of. In a benami arrangement, the nominal holder has no beneficial interest; the court must look to the real title, not the ostensible title. On the facts stated, the deceased provided the funds and retained ownership and control, while the accountable person held the property in trust for him. The house property was therefore treated as belonging to the deceased and includible in the principal value of his estate, with the question answered against the accountable person. Case-Laws Income Tax Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14099