https://www.taxtmi.com/caselaws?id=38874 Section 15 of the Estate Duty Act, 1953 applies only where the deceased himself, alone or in concert or arrangement with another person, provided or created the relevant annuity or interest. An employer-funded group personal accident insurance policy was held outside that scope because the employer chose the cover on its own, paid the premium, and the employment contract did not show any obligation on the deceased to secure it or any part played by him in creating the benefit. The policy recital for employees and legal heirs did not establish the required nexus. The amount was therefore not deemed to pass on death under estate duty law. en-us Thu, 16 Dec 1976 00:00:00 +0530 Sat, 10 Apr 2010 11:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38874 Section 15 of the Estate Duty Act, 1953 applies only where the deceased himself, alone or in concert or arrangement with another person, provided or created the relevant annuity or interest. An employer-funded group personal accident insurance policy was held outside that scope because the employer chose the cover on its own, paid the premium, and the employment contract did not show any obligation on the deceased to secure it or any part played by him in creating the benefit. The policy recital for employees and legal heirs did not establish the required nexus. The amount was therefore not deemed to pass on death under estate duty law. Case-Laws Income Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38874