https://www.taxtmi.com/caselaws?id=38282 Section 10 of the Estate Duty Act applies only when the donee takes bona fide possession and enjoyment of gifted property immediately and retains it to the exclusion of the donor. On the facts, the lease for collection of rents had been executed before the gift, there was no post-gift appropriation of rent by the donor, and the wife returned the income in her own tax returns. The donor's collection of rents and related accounting entries were treated as management on her behalf, which did not negate her possession and enjoyment in the context of an ordinary Hindu family. Section 10 was therefore not attracted and the estate duty addition was deleted. en-us Tue, 06 Sep 1977 00:00:00 +0530 Mon, 05 Apr 2010 12:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38282 Section 10 of the Estate Duty Act applies only when the donee takes bona fide possession and enjoyment of gifted property immediately and retains it to the exclusion of the donor. On the facts, the lease for collection of rents had been executed before the gift, there was no post-gift appropriation of rent by the donor, and the wife returned the income in her own tax returns. The donor's collection of rents and related accounting entries were treated as management on her behalf, which did not negate her possession and enjoyment in the context of an ordinary Hindu family. Section 10 was therefore not attracted and the estate duty addition was deleted. Case-Laws Income Tax Tue, 06 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38282