https://www.taxtmi.com/caselaws?id=63385 The Tribunal upheld the Appellate Controller's order, determining that the deceased's wife had no share in the joint family property of the Hindu Undivided Family (HUF) for estate duty assessment. The Tribunal considered the deceased as the sole coparcener without leaving any sons or daughters, distinguishing it from previous cases. Citing legal precedents and court decisions, including those from the Allahabad and Patna High Courts, the Tribunal concluded that on the death of the sole coparcener, the entire property passed, supporting the absolute ownership of assets received on partition by a member of an HUF without male issue. en-us Wed, 22 May 1985 00:00:00 +0530 Sat, 29 Jan 2011 16:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63385 The Tribunal upheld the Appellate Controller's order, determining that the deceased's wife had no share in the joint family property of the Hindu Undivided Family (HUF) for estate duty assessment. The Tribunal considered the deceased as the sole coparcener without leaving any sons or daughters, distinguishing it from previous cases. Citing legal precedents and court decisions, including those from the Allahabad and Patna High Courts, the Tribunal concluded that on the death of the sole coparcener, the entire property passed, supporting the absolute ownership of assets received on partition by a member of an HUF without male issue. Case-Laws Income Tax Wed, 22 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63385