https://www.taxtmi.com/caselaws?id=70151 Sale proceeds of joint family property can evidence a partial partition even without a written deed where the consideration is divided between coparceners, including a reserved share for a minor son. Agricultural character depends on actual and regular use for cultivation; systematic growing of vegetables and flowers, supported by embankments, wells and pump-sets, can establish agricultural land, and urban land tax does not by itself negate that character. Where a competent High Court has declared a provision ultra vires, the Tribunal must give effect to that declaration and exclude the lineal descendants' share from the principal value of the estate notwithstanding section 34(1)(c) of the Estate Duty Act. en-us Fri, 30 Jun 1978 00:00:00 +0530 Mon, 23 Jan 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70151 Sale proceeds of joint family property can evidence a partial partition even without a written deed where the consideration is divided between coparceners, including a reserved share for a minor son. Agricultural character depends on actual and regular use for cultivation; systematic growing of vegetables and flowers, supported by embankments, wells and pump-sets, can establish agricultural land, and urban land tax does not by itself negate that character. Where a competent High Court has declared a provision ultra vires, the Tribunal must give effect to that declaration and exclude the lineal descendants' share from the principal value of the estate notwithstanding section 34(1)(c) of the Estate Duty Act. Case-Laws Income Tax Fri, 30 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70151