https://www.taxtmi.com/caselaws?id=61817 The High Court directed the Tribunal to consider a female member's entitlement to a share in a joint Hindu family's property partition. The Tribunal determined the assessee's affiliation with the Hindu Mitakshara School of law, applying Hindu (Mitakshara) law as modified by custom. Regarding wealth tax assessment, the Tribunal held that the wife was not entitled to a share post the Kerala Joint Hindu Family System (Abolition) Act, resulting in the revenue's favor. The decision underscored the importance of proving customs for female share entitlement and the impact of specific laws on joint family properties, affecting wealth tax assessments. en-us Tue, 08 Oct 1991 00:00:00 +0530 Sat, 15 Jan 2011 11:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61817 The High Court directed the Tribunal to consider a female member's entitlement to a share in a joint Hindu family's property partition. The Tribunal determined the assessee's affiliation with the Hindu Mitakshara School of law, applying Hindu (Mitakshara) law as modified by custom. Regarding wealth tax assessment, the Tribunal held that the wife was not entitled to a share post the Kerala Joint Hindu Family System (Abolition) Act, resulting in the revenue's favor. The decision underscored the importance of proving customs for female share entitlement and the impact of specific laws on joint family properties, affecting wealth tax assessments. Case-Laws Wealth-tax Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61817