https://www.taxtmi.com/caselaws?id=38040 For estate duty, the decisive enquiry is whether death causes a change in beneficial enjoyment or beneficial interest in the property. The Court held that the family's collective right to have trust income applied for maintenance and household purposes was not a quantifiable individual interest. On the widow's death, that group enjoyment ended and the sons became entitled to the residuary estate absolutely, so the whole residuary estate passed on death within section 5 of the Estate Duty Act, 1953. The Court also held that the residuary estate was not aggregable with the remaining estate under section 34(3) because the widow never had a definable beneficial interest in it. en-us Mon, 12 Dec 1977 00:00:00 +0530 Fri, 02 Apr 2010 17:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38040 For estate duty, the decisive enquiry is whether death causes a change in beneficial enjoyment or beneficial interest in the property. The Court held that the family's collective right to have trust income applied for maintenance and household purposes was not a quantifiable individual interest. On the widow's death, that group enjoyment ended and the sons became entitled to the residuary estate absolutely, so the whole residuary estate passed on death within section 5 of the Estate Duty Act, 1953. The Court also held that the residuary estate was not aggregable with the remaining estate under section 34(3) because the widow never had a definable beneficial interest in it. Case-Laws Income Tax Mon, 12 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38040