https://www.taxtmi.com/caselaws?id=26177 Exemption for gifts under the Estate Duty Act depends on proof that the transfers formed part of the deceased's normal expenditure; where the Tribunal found no evidence of festive occasion or established pattern of such gifts, the exemption was unavailable. Estate duty payable by the accountable person was treated as not being an admissible deduction in computing the principal value of the estate, following the court's earlier precedent on the point. en-us Thu, 03 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 13:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26177 Exemption for gifts under the Estate Duty Act depends on proof that the transfers formed part of the deceased's normal expenditure; where the Tribunal found no evidence of festive occasion or established pattern of such gifts, the exemption was unavailable. Estate duty payable by the accountable person was treated as not being an admissible deduction in computing the principal value of the estate, following the court's earlier precedent on the point. Case-Laws Income Tax Thu, 03 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26177