https://www.taxtmi.com/caselaws?id=36157 Section 9 of the Estate Duty Act deems certain gifted property to pass on death, but exemption under section 33(1)(n) applies only if the house belonged to the deceased and was exclusively used by him as a residence at the time of death. Earlier residential use before the gift is irrelevant. Where the gift was complete, possession had been delivered, no right of user was reserved, and the deceased remained only in permissive occupation, exclusive residential use as of right was not established. On those facts, the exemption was not available. en-us Thu, 14 Jun 1979 00:00:00 +0530 Fri, 19 Mar 2010 16:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36157 Section 9 of the Estate Duty Act deems certain gifted property to pass on death, but exemption under section 33(1)(n) applies only if the house belonged to the deceased and was exclusively used by him as a residence at the time of death. Earlier residential use before the gift is irrelevant. Where the gift was complete, possession had been delivered, no right of user was reserved, and the deceased remained only in permissive occupation, exclusive residential use as of right was not established. On those facts, the exemption was not available. Case-Laws Income Tax Thu, 14 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36157