https://www.taxtmi.com/caselaws?id=29347 A monetary donation to a public charitable institution is a gift within section 9 of the Estate Duty Act, 1953, and a transfer made within six months of death is deemed to pass on death for estate duty purposes. The provision applies to charitable gifts falling within the statutory description of an immediate gift inter vivos, and the bona fides of the donation do not take it outside the charging rule where the transfer occurred within the prescribed period. The donation was therefore dutiable under section 9 and the issue was answered against the assessee. en-us Mon, 19 Jul 1982 00:00:00 +0530 Fri, 12 Mar 2010 13:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29347 A monetary donation to a public charitable institution is a gift within section 9 of the Estate Duty Act, 1953, and a transfer made within six months of death is deemed to pass on death for estate duty purposes. The provision applies to charitable gifts falling within the statutory description of an immediate gift inter vivos, and the bona fides of the donation do not take it outside the charging rule where the transfer occurred within the prescribed period. The donation was therefore dutiable under section 9 and the issue was answered against the assessee. Case-Laws Income Tax Mon, 19 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29347