https://www.taxtmi.com/caselaws?id=18102 Section 10 of the Estate Duty Act applies only where property shown in the deceased's name can, on the facts, be treated as benami and therefore as part of the deceased's estate. The Tribunal found no evidence that the cashew factory standing in the wife's name was held benami for the deceased, and that finding was not displaced by the mere inclusion of income or value in other assessment proceedings. On that footing, the Rs. 85,000 could not lawfully be included in the estate for duty purposes, and the deletion of that amount was upheld against the Revenue. en-us Tue, 19 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 17:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18102 Section 10 of the Estate Duty Act applies only where property shown in the deceased's name can, on the facts, be treated as benami and therefore as part of the deceased's estate. The Tribunal found no evidence that the cashew factory standing in the wife's name was held benami for the deceased, and that finding was not displaced by the mere inclusion of income or value in other assessment proceedings. On that footing, the Rs. 85,000 could not lawfully be included in the estate for duty purposes, and the deletion of that amount was upheld against the Revenue. Case-Laws Income Tax Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18102