Supreme Court · 1974 INSC 237 · Decided 11 November 1974
Controller of Estate Duty, Madras v. Parvathi Ammal
- Court
- Supreme Court of India
- Citation
- 1974 INSC 237 · [1975] 2 S.C.R. 685
- Case number
- CIVIL APPEAL No. 1395/1970
- Decided
- 11 November 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Estate Duty Act (34 of 1953) s. 10-Scope of. A gift of immovable property under s. 10 of the Estate Duty Act, 1953, will be dutiable unless the donee assumes immediate exclusive and bona fide posses­ sion and enjoyment of the subj'ect-matter of the gift, and there is no beneficial. mterest donee must hav~ bona fide assume~ possession and. enjoyment of the propef!Y which is the subiect matter of the gift to the exclusion of the donor, 1mmed1ately upon the gift, and (2) the donee must have retained such possession and enjoyment of the property to the entire exclusion of the donor or
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