https://www.taxtmi.com/caselaws?id=70129 The Tribunal held that in a partial partition, unequal distribution alone does not create a liability to estate duty under the Estate Duty Act. The deletion of an addition of Rs. 92,942 in the deceased's estate was upheld, emphasizing that unless there is a disposition, unequal distribution does not attract estate duty. Additionally, the Tribunal upheld the estate duty liability for an unequal partition of family properties within two years of death, stating that the difference between entitled and actual shares is subject to estate duty. Lastly, the inclusion of a cash gift in the deceased's principal estate was justified, as any disposition made by the deceased is subject to estate duty, regardless of the property's ownership. en-us Sat, 31 Jan 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70129 The Tribunal held that in a partial partition, unequal distribution alone does not create a liability to estate duty under the Estate Duty Act. The deletion of an addition of Rs. 92,942 in the deceased's estate was upheld, emphasizing that unless there is a disposition, unequal distribution does not attract estate duty. Additionally, the Tribunal upheld the estate duty liability for an unequal partition of family properties within two years of death, stating that the difference between entitled and actual shares is subject to estate duty. Lastly, the inclusion of a cash gift in the deceased's principal estate was justified, as any disposition made by the deceased is subject to estate duty, regardless of the property's ownership. Case-Laws Income Tax Sat, 31 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70129