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1986 (2) TMI 56 - SC - Indian LawsWhether, on the facts and in the circumstances of the case, the amount of ₹ 3 lakhs transferred by the deceased to his three grandnephews in equal shares was includible in the estate of the deceased that passed on his death ? Held that:- The facts of the instant case are almost similar to the facts that obtained in CED v. Jai Gopal Mehra [1979 (9) TMI 69 - SUPREME Court] a companion matter that was decided and disposed of by this court by a common judgment in Kamlavati's case [1979 (9) TMI 69 - SUPREME Court] where it was held that the transaction of gift was one to which section 10 was inapplicable. Appeal dismissed.
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