https://www.taxtmi.com/caselaws?id=37878 Under Section 10 of the Estate Duty Act, 1953, gifted property is excluded from the chargeable estate only where the donees retain possession and enjoyment to the entire exclusion of the donor. House property No. 9 remained includible because the donor continued to reside there after the gift, so exclusion was not satisfied. House property No. 8 was excludible because, on the facts found, neither the donor nor his wife resided there after the gift and the donees remained in actual possession for more than two years before death. en-us Wed, 21 Jun 1978 00:00:00 +0530 Thu, 01 Apr 2010 15:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37878 Under Section 10 of the Estate Duty Act, 1953, gifted property is excluded from the chargeable estate only where the donees retain possession and enjoyment to the entire exclusion of the donor. House property No. 9 remained includible because the donor continued to reside there after the gift, so exclusion was not satisfied. House property No. 8 was excludible because, on the facts found, neither the donor nor his wife resided there after the gift and the donees remained in actual possession for more than two years before death. Case-Laws Income Tax Wed, 21 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37878