https://www.taxtmi.com/caselaws?id=40000 Section 10 of the Estate Duty Act applies only where the donee retains possession and enjoyment of gifted property to the entire exclusion of the donor. A bona fide gift of a residential house to the wife was not brought back into the estate merely because the husband continued to live there after the gift. His presence was attributable to the marital relationship, not to any retained proprietary enjoyment or possession. On that construction, the gifted house was not includible in the principal value of the estate passing on death. en-us Mon, 15 Jan 1979 00:00:00 +0530 Fri, 23 Apr 2010 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40000 Section 10 of the Estate Duty Act applies only where the donee retains possession and enjoyment of gifted property to the entire exclusion of the donor. A bona fide gift of a residential house to the wife was not brought back into the estate merely because the husband continued to live there after the gift. His presence was attributable to the marital relationship, not to any retained proprietary enjoyment or possession. On that construction, the gifted house was not includible in the principal value of the estate passing on death. Case-Laws Income Tax Mon, 15 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40000