https://www.taxtmi.com/caselaws?id=22094 Property absolutely released in favour of the deceased's sons before her death, without any retained charge for maintenance or continuing occupation, was held not to pass on death for estate duty purposes. The claimed inference that maintenance had been met from income of the property was rejected as conjectural and unsupported. In the absence of any subsisting interest in the Ghodbunder Road property, the deceased's one-third share could not be included in her estate, and ambiguity in the charging provision was resolved in favour of the assessee. en-us Mon, 04 Jun 1990 00:00:00 +0530 Mon, 07 Dec 2009 10:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22094 Property absolutely released in favour of the deceased's sons before her death, without any retained charge for maintenance or continuing occupation, was held not to pass on death for estate duty purposes. The claimed inference that maintenance had been met from income of the property was rejected as conjectural and unsupported. In the absence of any subsisting interest in the Ghodbunder Road property, the deceased's one-third share could not be included in her estate, and ambiguity in the charging provision was resolved in favour of the assessee. Case-Laws Income Tax Mon, 04 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22094