https://www.taxtmi.com/caselaws?id=70129 For estate duty purposes, an unequal partition within two years before death can amount to a deemed disposition where the deceased takes less than the share to which he was entitled and a corresponding benefit accrues to a relative. The fact that the partition was only partial did not prevent application of the deeming provisions under the Estate Duty Act. A cash gift made out of HUF funds was also treated as includible in the principal estate because estate duty can attach to property over which the deceased had disposing power, even if it formed part of joint family assets. 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 For estate duty purposes, an unequal partition within two years before death can amount to a deemed disposition where the deceased takes less than the share to which he was entitled and a corresponding benefit accrues to a relative. The fact that the partition was only partial did not prevent application of the deeming provisions under the Estate Duty Act. A cash gift made out of HUF funds was also treated as includible in the principal estate because estate duty can attach to property over which the deceased had disposing power, even if it formed part of joint family assets. Case-Laws Income Tax Sat, 31 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70129