https://www.taxtmi.com/caselaws?id=66748 The proviso to section 12 of the Hindu Adoptions and Maintenance Act, 1956 does not divest vested estate in a way that destroys joint Hindu family incidents. In joint family property, an adopted son enters the coparcenary and the property continues as coparcenary property. On that basis, only the deceased's half share is treated as passing for estate duty purposes, while the adoption deed and existing wealth-tax record support the continued joint family ownership of the properties. en-us Tue, 07 Jul 1981 00:00:00 +0530 Mon, 07 Mar 2011 10:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66748 The proviso to section 12 of the Hindu Adoptions and Maintenance Act, 1956 does not divest vested estate in a way that destroys joint Hindu family incidents. In joint family property, an adopted son enters the coparcenary and the property continues as coparcenary property. On that basis, only the deceased's half share is treated as passing for estate duty purposes, while the adoption deed and existing wealth-tax record support the continued joint family ownership of the properties. Case-Laws Income Tax Tue, 07 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66748