https://www.taxtmi.com/caselaws?id=37851 A trustee's rent-free occupation of one flat in settled property, when attached to the office of trustee and used for trust administration, was not a personal reservation of interest by the settlor under section 12 of the Estate Duty Act, 1953. The deceased was found to occupy the property as trustee, not as settlor, and no life interest or death-linked determinable interest was reserved in her favour. Section 12 therefore did not apply, the property was not treated as passing on the settlor's death for estate duty purposes, and no estate duty arose on that basis. en-us Fri, 09 Dec 1977 00:00:00 +0530 Thu, 01 Apr 2010 14:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37851 A trustee's rent-free occupation of one flat in settled property, when attached to the office of trustee and used for trust administration, was not a personal reservation of interest by the settlor under section 12 of the Estate Duty Act, 1953. The deceased was found to occupy the property as trustee, not as settlor, and no life interest or death-linked determinable interest was reserved in her favour. Section 12 therefore did not apply, the property was not treated as passing on the settlor's death for estate duty purposes, and no estate duty arose on that basis. Case-Laws Income Tax Fri, 09 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37851