https://www.taxtmi.com/caselaws?id=37436 Section 10 of the Estate Duty Act, 1953 applies only where gifted property is enjoyed by the donor or the donor is not effectively excluded. The donees here immediately took possession of the gifted lands and retained them in their own right, while the evidence did not show any actual enjoyment, benefit, or use by the deceased. Mere crediting of sale proceeds in accounts in the donees' names, without proof that the deceased enjoyed the income or property, was insufficient. Section 10 therefore did not apply, and the gifted properties were not liable to be brought into the estate. en-us Tue, 30 Jan 1979 00:00:00 +0530 Mon, 29 Mar 2010 16:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37436 Section 10 of the Estate Duty Act, 1953 applies only where gifted property is enjoyed by the donor or the donor is not effectively excluded. The donees here immediately took possession of the gifted lands and retained them in their own right, while the evidence did not show any actual enjoyment, benefit, or use by the deceased. Mere crediting of sale proceeds in accounts in the donees' names, without proof that the deceased enjoyed the income or property, was insufficient. Section 10 therefore did not apply, and the gifted properties were not liable to be brought into the estate. Case-Laws Income Tax Tue, 30 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37436