https://www.taxtmi.com/caselaws?id=39242 For estate duty under section 9 of the Estate Duty Act, property brought within a compromise only through a transfer executed within the statutory look-back period is includible in the deceased's estate. Here, the compromise decree cancelled the earlier gift for six acres and gave effect to a settlement within two years of death, so those six acres were treated as passing on death. By contrast, the remaining ten acres were already vested under an earlier sale deed and were merely affirmed by the compromise, so they were not property passing on death. The existence of gift-tax liability did not bar separate examination under estate duty. en-us Mon, 17 Jun 1974 00:00:00 +0530 Wed, 14 Apr 2010 10:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39242 For estate duty under section 9 of the Estate Duty Act, property brought within a compromise only through a transfer executed within the statutory look-back period is includible in the deceased's estate. Here, the compromise decree cancelled the earlier gift for six acres and gave effect to a settlement within two years of death, so those six acres were treated as passing on death. By contrast, the remaining ten acres were already vested under an earlier sale deed and were merely affirmed by the compromise, so they were not property passing on death. The existence of gift-tax liability did not bar separate examination under estate duty. Case-Laws Income Tax Mon, 17 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39242