https://www.taxtmi.com/caselaws?id=59251 Section 9(1) of the Estate Duty Act, 1953 was construed as covering an immediate gift inter vivos. On that reading, insurance premium payments made to an insurer under a policy governed by the Married Women's Property Act were not a gift to the wife merely because the policy benefited her, and they were not a disposition in her favour for section 9(1) purposes. The Tribunal relied on earlier authority supporting that view. The premium payments were therefore outside section 9(1), and the estate duty addition was deleted. en-us Fri, 26 Dec 1980 00:00:00 +0530 Mon, 27 Dec 2010 14:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59251 Section 9(1) of the Estate Duty Act, 1953 was construed as covering an immediate gift inter vivos. On that reading, insurance premium payments made to an insurer under a policy governed by the Married Women's Property Act were not a gift to the wife merely because the policy benefited her, and they were not a disposition in her favour for section 9(1) purposes. The Tribunal relied on earlier authority supporting that view. The premium payments were therefore outside section 9(1), and the estate duty addition was deleted. Case-Laws Income Tax Fri, 26 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59251