https://www.taxtmi.com/caselaws?id=36932 Compensation payable under a service rule to the legal representatives of a deceased employee was held not to be property passing on death for estate duty purposes. The decisive test was whether the deceased had a beneficial interest in the property, or a power of disposal, during lifetime; here, the payment arose only after death and only if stated conditions were met, so the deceased had no accrued right or disposable interest. The amount therefore did not form part of the estate and was not deemed to pass on death under section 6. The revenue's contrary reliance was distinguished from cases involving an existing enforceable service entitlement. en-us Wed, 21 Nov 1979 00:00:00 +0530 Thu, 25 Mar 2010 15:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36932 Compensation payable under a service rule to the legal representatives of a deceased employee was held not to be property passing on death for estate duty purposes. The decisive test was whether the deceased had a beneficial interest in the property, or a power of disposal, during lifetime; here, the payment arose only after death and only if stated conditions were met, so the deceased had no accrued right or disposable interest. The amount therefore did not form part of the estate and was not deemed to pass on death under section 6. The revenue's contrary reliance was distinguished from cases involving an existing enforceable service entitlement. Case-Laws Income Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36932