https://www.taxtmi.com/caselaws?id=58652 Amounts receivable under an employer-linked superannuation scheme were treated as includible in the principal value of the estate because membership formed part of service, the employee had a beneficial interest in the accumulated fund during life, and the widow's entitlement arose from accrued rights under the scheme. Gratuity was excluded because the rules made payment purely discretionary and no enforceable right existed in favour of the employee, so it could not be treated as property passing or deemed to pass on death. Salary for the full month of death and the telephone deposit were also includible, as no contractual basis limited salary to the date of death and the deposit remained subject to the deceased's beneficial interest. en-us Mon, 19 Aug 1985 00:00:00 +0530 Tue, 21 Dec 2010 13:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58652 Amounts receivable under an employer-linked superannuation scheme were treated as includible in the principal value of the estate because membership formed part of service, the employee had a beneficial interest in the accumulated fund during life, and the widow's entitlement arose from accrued rights under the scheme. Gratuity was excluded because the rules made payment purely discretionary and no enforceable right existed in favour of the employee, so it could not be treated as property passing or deemed to pass on death. Salary for the full month of death and the telephone deposit were also includible, as no contractual basis limited salary to the date of death and the deposit remained subject to the deceased's beneficial interest. Case-Laws Income Tax Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58652