https://www.taxtmi.com/caselaws?id=39176 Where a deceased retained possession and enjoyment of property under a partition arrangement, the full value of the Saidapet compensation was treated as passing on the cesser of that life interest and was includible in the dutiable estate under the Estate Duty Act. The one-fourth share contention failed because the acquisition award was made after death and the deceased's interest continued until then. For the Reddithottam property, compensation received during lifetime in substitution for the property remained subject to the reserved life interest and was also includible in the estate, including under the statutory provisions governing property passing on death and valuation. en-us Tue, 02 Sep 1975 00:00:00 +0530 Tue, 13 Apr 2010 14:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39176 Where a deceased retained possession and enjoyment of property under a partition arrangement, the full value of the Saidapet compensation was treated as passing on the cesser of that life interest and was includible in the dutiable estate under the Estate Duty Act. The one-fourth share contention failed because the acquisition award was made after death and the deceased's interest continued until then. For the Reddithottam property, compensation received during lifetime in substitution for the property remained subject to the reserved life interest and was also includible in the estate, including under the statutory provisions governing property passing on death and valuation. Case-Laws Income Tax Tue, 02 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39176