https://www.taxtmi.com/caselaws?id=26041 Section 44(a) of the Estate Duty Act, 1953 does not disallow a debt or encumbrance where the charge was created by a surviving trustee, not by the deceased, and the estate passed subject to that pre-existing liability. The commentary explains that the later endowment deed, read with the original settlement, showed the surviving trustee retained control and authority over the trust property, while the sons' recorded consent did not make them authors of the disposition. The transaction was not void ab initio, and the unpaid sum linked to the charitable arrangement remained deductible in estate duty computation. en-us Tue, 29 Apr 1986 00:00:00 +0530 Tue, 02 Feb 2010 13:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26041 Section 44(a) of the Estate Duty Act, 1953 does not disallow a debt or encumbrance where the charge was created by a surviving trustee, not by the deceased, and the estate passed subject to that pre-existing liability. The commentary explains that the later endowment deed, read with the original settlement, showed the surviving trustee retained control and authority over the trust property, while the sons' recorded consent did not make them authors of the disposition. The transaction was not void ab initio, and the unpaid sum linked to the charitable arrangement remained deductible in estate duty computation. Case-Laws Income Tax Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26041