https://www.taxtmi.com/caselaws?id=36106 House property in the deceased's peaceful possession, from which rental income was received and which was consistently shown in income-tax and wealth-tax records, was treated as part of the estate for estate duty. The property also stood in the deceased's name in municipal records and was subjected to holding tax, supporting the view that beneficial interest had passed on death. Applying section 2(16) of the Estate Duty Act, 1953, the relevant enquiry was whether a beneficial interest in property passed by reason of death. On those facts, the property was held includible in the deceased's estate and liable to estate duty. en-us Wed, 11 Mar 1981 00:00:00 +0530 Fri, 19 Mar 2010 13:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36106 House property in the deceased's peaceful possession, from which rental income was received and which was consistently shown in income-tax and wealth-tax records, was treated as part of the estate for estate duty. The property also stood in the deceased's name in municipal records and was subjected to holding tax, supporting the view that beneficial interest had passed on death. Applying section 2(16) of the Estate Duty Act, 1953, the relevant enquiry was whether a beneficial interest in property passed by reason of death. On those facts, the property was held includible in the deceased's estate and liable to estate duty. Case-Laws Income Tax Wed, 11 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36106