https://www.taxtmi.com/caselaws?id=26153 Genuine gifts of land to daughters were accepted where the donees received the usufruct and the donor was not shown to have retained possession, enjoyment, or any benefit from the gifted property. Mere absence of accounts did not support an inference of misappropriation, and no legal duty to maintain trust accounts was established on the facts. As the second limb of section 10 of the Estate Duty Act was not attracted, the gifted lands could not be included in the deceased's estate. en-us Fri, 14 Dec 1984 00:00:00 +0530 Wed, 03 Feb 2010 12:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26153 Genuine gifts of land to daughters were accepted where the donees received the usufruct and the donor was not shown to have retained possession, enjoyment, or any benefit from the gifted property. Mere absence of accounts did not support an inference of misappropriation, and no legal duty to maintain trust accounts was established on the facts. As the second limb of section 10 of the Estate Duty Act was not attracted, the gifted lands could not be included in the deceased's estate. Case-Laws Income Tax Fri, 14 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26153