https://www.taxtmi.com/caselaws?id=16999 Section 33(1)(o) of the Estate Duty Act operates only where the property is already chargeable to estate duty under the Act's charging provisions. The gifts made by the deceased were not shown to fall within sections 8, 9 or 10, so the gifted amount was not brought within the estate duty charge. As a result, the exemption question did not arise and section 33(1)(o) was held inapplicable on the facts, with the reference answered in favour of the Revenue. en-us Tue, 11 Mar 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16999 Section 33(1)(o) of the Estate Duty Act operates only where the property is already chargeable to estate duty under the Act's charging provisions. The gifts made by the deceased were not shown to fall within sections 8, 9 or 10, so the gifted amount was not brought within the estate duty charge. As a result, the exemption question did not arise and section 33(1)(o) was held inapplicable on the facts, with the reference answered in favour of the Revenue. Case-Laws Income Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16999