https://www.taxtmi.com/caselaws?id=28736 A benefit under an employer-sponsored group personal accident scheme was treated as property passing on death where the employee had a legally enforceable right to the benefit through the employment arrangement; the amount was therefore liable to estate duty under section 6 of the Estate Duty Act, 1953, and not under section 15 because the premium was paid by the employer. Compensation under the Indian Carriage by Air Act, 1934, was not part of the dutiable estate because it arose only on death and was not a subsisting interest of the deceased during lifetime. The estate duty charge was thus confined to the insurance amount, not the air-crash compensation. en-us Tue, 27 Jul 1982 00:00:00 +0530 Thu, 25 Feb 2010 12:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28736 A benefit under an employer-sponsored group personal accident scheme was treated as property passing on death where the employee had a legally enforceable right to the benefit through the employment arrangement; the amount was therefore liable to estate duty under section 6 of the Estate Duty Act, 1953, and not under section 15 because the premium was paid by the employer. Compensation under the Indian Carriage by Air Act, 1934, was not part of the dutiable estate because it arose only on death and was not a subsisting interest of the deceased during lifetime. The estate duty charge was thus confined to the insurance amount, not the air-crash compensation. Case-Laws Income Tax Tue, 27 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28736