GEORGE DA COSTA vs CONTROLLER OF ESTATE DUTY IN MYSORE,BANGALORE

The Supreme Court held that under Section 10 of the Estate Duty Act, 1953, for a gift to be exempt from estate duty, the donee must have assumed possession and enjoyment of the property to the exclusion of the donor. The Court clarified that mere residence of the donor based on filial affection does not satisfy the requirement of exclusion from possession and enjoyment. Consequently, the property was deemed to have passed on the donor's death and was subject to estate duty, affirming the lower court's decision.