Otherwise, the word 'otherwise should be cons-trued ejusdem generis and should be interpreted to mean some kind of legal obligation or some transaction enforceable at law or in equity which, though not in the form of a contract, may confer a benefit on the donor, George Da Costa v. CED, AIR 1967 SC 849 (851): (1967) 1 SCR 849. [Estate Duty Act (34 of 1953)]
See also CED v. Parvathi Ammal, (1975) 4 SCC 176: AIR 1975 SC 435 (439). [Estate Duty Act (34 of 1953), s. 10]