https://www.taxtmi.com/caselaws?id=36651 An ante-adoption arrangement allowing the widow to enjoy property during her lifetime was held not to defeat the adopted son's title, because adoption operated by relation back and the arrangement merely regulated possession rather than ownership. On that basis, the property was not treated as passing wholly or partly on the deceased's death for estate duty purposes under section 7 of the Estate Duty Act, 1953. The reasoning turned on the absence of any taxable cesser of interest in the deceased's hands, so assessment on the impugned property was unsustainable. en-us Fri, 30 Nov 1979 00:00:00 +0530 Tue, 23 Mar 2010 16:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36651 An ante-adoption arrangement allowing the widow to enjoy property during her lifetime was held not to defeat the adopted son's title, because adoption operated by relation back and the arrangement merely regulated possession rather than ownership. On that basis, the property was not treated as passing wholly or partly on the deceased's death for estate duty purposes under section 7 of the Estate Duty Act, 1953. The reasoning turned on the absence of any taxable cesser of interest in the deceased's hands, so assessment on the impugned property was unsustainable. Case-Laws Income Tax Fri, 30 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36651