https://www.taxtmi.com/caselaws?id=36388 Lands settled by the deceased on his minor son were treated as having vested in the son, so they were excluded from the estate passing on death. Property received under a will and later devolving through the deceased's paternal line was treated as ancestral in the deceased's hands, limiting estate duty inclusion to the relevant share. Cash gifts to the deceased's minor children did not attract section 10 of the E.D. Act because the donees were taken to have bona fide possession and enjoyment, while the donor's control was only in a guardian capacity. The estate duty additions were therefore rejected on all three issues. en-us Mon, 24 Jul 1978 00:00:00 +0530 Mon, 22 Mar 2010 10:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36388 Lands settled by the deceased on his minor son were treated as having vested in the son, so they were excluded from the estate passing on death. Property received under a will and later devolving through the deceased's paternal line was treated as ancestral in the deceased's hands, limiting estate duty inclusion to the relevant share. Cash gifts to the deceased's minor children did not attract section 10 of the E.D. Act because the donees were taken to have bona fide possession and enjoyment, while the donor's control was only in a guardian capacity. The estate duty additions were therefore rejected on all three issues. Case-Laws Income Tax Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36388