https://www.taxtmi.com/caselaws?id=61287 An ex gratia grant paid under Government instructions to specified family members of personnel who died in an air crash while on duty was treated as outside the dutiable estate. The payment was payable only to named beneficiaries and did not form a vested asset of the deceased. Applying estate duty principles, it was neither property in which the deceased had a beneficial interest capable of disposition during life nor property passing on death for estate duty purposes. The grant was therefore not includible in the estate, and the Revenue's request for reference was rejected. en-us Mon, 28 Nov 1983 00:00:00 +0530 Wed, 12 Jan 2011 10:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61287 An ex gratia grant paid under Government instructions to specified family members of personnel who died in an air crash while on duty was treated as outside the dutiable estate. The payment was payable only to named beneficiaries and did not form a vested asset of the deceased. Applying estate duty principles, it was neither property in which the deceased had a beneficial interest capable of disposition during life nor property passing on death for estate duty purposes. The grant was therefore not includible in the estate, and the Revenue's request for reference was rejected. Case-Laws Income Tax Mon, 28 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61287