https://www.taxtmi.com/caselaws?id=21277 Property settled by the deceased remained includible in the estate where the donee did not prove immediate bona fide possession and enjoyment to the complete exclusion of the donor. Continued management through firms, retention of benefits, and later dealings showed that the donor was not excluded, so the agricultural lands settled in favour of the wife and later her relatives fell within section 10. The properties settled in favour of five settlees were also includible because the deceased continued possession, management, and rent collection, bringing them within section 6 and, in any event, section 10. Lands received by P.S. Srinivasa Iyer were likewise includible in the deceased's estate. en-us Tue, 31 Dec 1991 00:00:00 +0530 Sat, 21 Nov 2009 12:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21277 Property settled by the deceased remained includible in the estate where the donee did not prove immediate bona fide possession and enjoyment to the complete exclusion of the donor. Continued management through firms, retention of benefits, and later dealings showed that the donor was not excluded, so the agricultural lands settled in favour of the wife and later her relatives fell within section 10. The properties settled in favour of five settlees were also includible because the deceased continued possession, management, and rent collection, bringing them within section 6 and, in any event, section 10. Lands received by P.S. Srinivasa Iyer were likewise includible in the deceased's estate. Case-Laws Income Tax Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21277