https://www.taxtmi.com/caselaws?id=61065 Movable gifts were exempt from gift-tax because the donor, on the evidence, made them under a bona fide subjective apprehension of imminent death; treatment for diabetes and heart trouble, worsening condition and confinement to bed supported the inference of gifts in contemplation of death. The assessment was also held void because the demand notice and assessment stood in the name of a deceased person, and the legal heir's participation did not cure that defect. en-us Sat, 06 Mar 1976 00:00:00 +0530 Mon, 23 Jan 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61065 Movable gifts were exempt from gift-tax because the donor, on the evidence, made them under a bona fide subjective apprehension of imminent death; treatment for diabetes and heart trouble, worsening condition and confinement to bed supported the inference of gifts in contemplation of death. The assessment was also held void because the demand notice and assessment stood in the name of a deceased person, and the legal heir's participation did not cure that defect. Case-Laws Income Tax Sat, 06 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61065