CONTROLLER OF ESTATE DUTY vs KAMLAVATI AND SHRI JAI GOPAL MEHRA

The Supreme Court upheld the decisions of the Tribunal and the High Court, ruling that no estate duty was payable on the gifts made by the deceased under Section 10 of the Estate Duty Act. The Court clarified that mere sharing of enjoyment or benefit in a partnership does not trigger estate duty unless it is clearly referable to the gift. The Court emphasized that if the donee retains possession and enjoyment of the property consistent with the facts, the gift remains non-dutiable, as seen in the context of partnership arrangements.