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1969 (5) TMI 10 - HC - Income TaxEstate Duty Act, 1953 - one Probodh Chandra Ray executed a deed of trust in which he was referred to as a settlor - After possession and enjoyment had been bona fide assumed by the donee, and retained by him, mere presence or stay of the donor for a few days prior to his death, on the facts and circumstances of this case, without any benefit being given to the donor by contract or otherwise, would not prevent retention of the possession and enjoyment of the property by the donor to the exclusion of the donee
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