https://www.taxtmi.com/caselaws?id=67875 A deceased female member's interest in Hindu undivided family property was held not chargeable to estate duty as a coparcenary interest. Section 7(1) of the Estate Duty Act applies to a coparcenary interest in joint family property, and section 39 likewise governs valuation of coparcenary property ceasing on death. Because the deceased was a female member and not a coparcener, her ascertainable share on partition could not be treated as coparcenary property for estate duty purposes. Reference to section 14 of the Hindu Succession Act did not change that position. The disputed share was therefore not includible in the estate duty computation. en-us Mon, 02 Jul 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67875 A deceased female member's interest in Hindu undivided family property was held not chargeable to estate duty as a coparcenary interest. Section 7(1) of the Estate Duty Act applies to a coparcenary interest in joint family property, and section 39 likewise governs valuation of coparcenary property ceasing on death. Because the deceased was a female member and not a coparcener, her ascertainable share on partition could not be treated as coparcenary property for estate duty purposes. Reference to section 14 of the Hindu Succession Act did not change that position. The disputed share was therefore not includible in the estate duty computation. Case-Laws Income Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67875