https://www.taxtmi.com/caselaws?id=65976 Estate abolition legislation was treated as extinguishing the old impartible estate regime entirely in relation to the properties under consideration, so the erstwhile estate did not retain impartibility after vesting in the Government. The ryotwari patta regrants did not automatically revive any impartible character; instead, the 1965 and 1972 partition and settlement deeds expressly declared the properties to be Hindu joint family properties available for partition, which was sufficient to impress them with that character. On that footing, the settlements in favour of the wife and children were family arrangements linked to family rights and maintenance, and they did not amount to taxable transfers under the deeming provisions of the Income-tax Act and Wealth-tax Act. en-us Fri, 06 Apr 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65976 Estate abolition legislation was treated as extinguishing the old impartible estate regime entirely in relation to the properties under consideration, so the erstwhile estate did not retain impartibility after vesting in the Government. The ryotwari patta regrants did not automatically revive any impartible character; instead, the 1965 and 1972 partition and settlement deeds expressly declared the properties to be Hindu joint family properties available for partition, which was sufficient to impress them with that character. On that footing, the settlements in favour of the wife and children were family arrangements linked to family rights and maintenance, and they did not amount to taxable transfers under the deeming provisions of the Income-tax Act and Wealth-tax Act. Case-Laws Income Tax Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65976