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The Court of Appeal dismissed the appeals, upheld annulment of Kayitesi Immaculée’s gift to IKAY INC Ltd, and held the gift limit for a widow with children was not disproved.
The Court of Appeal held that Kayitesi Immaculée, as a widow with children, was subject to the 1/5 limitation on gifts from her estate under Article 49 of Law N°27/2016. She failed to prove that the gift to IKAY INC Ltd did not exceed this limit, and thus the High Court did not err in annulling the gift. The compensation and costs awarded by the High Court were appropriate, and no party was entitled to further compensation or costs at this appellate level.
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