https://www.taxtmi.com/caselaws?id=292012 Book entries alone did not complete a gift unless the money was actually transferred, accepted, and placed beyond the donor's control; on that basis, the alleged ceremonial gifts to Mahadevi failed. The house purchase was treated as having been made in discharge of Mahadevi's legacy and as part satisfaction of that legacy, and the evidence supporting that inference was held admissible. A claim advanced on a business-course-of-dealing basis could not later deny its contractual character to resist the interest calculation, so the damdupat rule applied to the interest. The appeal failed overall, save for the limited legacy item. en-us Mon, 17 Dec 1928 00:00:00 +0530 Fri, 04 Dec 2020 12:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292012 Book entries alone did not complete a gift unless the money was actually transferred, accepted, and placed beyond the donor's control; on that basis, the alleged ceremonial gifts to Mahadevi failed. The house purchase was treated as having been made in discharge of Mahadevi's legacy and as part satisfaction of that legacy, and the evidence supporting that inference was held admissible. A claim advanced on a business-course-of-dealing basis could not later deny its contractual character to resist the interest calculation, so the damdupat rule applied to the interest. The appeal failed overall, save for the limited legacy item. Case-Laws Indian Laws Mon, 17 Dec 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292012