https://www.taxtmi.com/caselaws?id=70868 On a partial partition of movable assets, property allotted exclusively to the deceased was treated as passing in full on death because he held full powers of disposition; authorities on complete partition were held inapplicable. For immovable property that remained jointly held by the deceased, his wife and son, only the deceased's notional one-third share was includible, since no partition had occurred and valuation had to follow the statutory joint-family property scheme. The valuation of agricultural land was upheld because the record supported the adopted rate and no material justified a further reduction. en-us Mon, 25 Mar 1985 00:00:00 +0530 Tue, 19 Apr 2011 17:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70868 On a partial partition of movable assets, property allotted exclusively to the deceased was treated as passing in full on death because he held full powers of disposition; authorities on complete partition were held inapplicable. For immovable property that remained jointly held by the deceased, his wife and son, only the deceased's notional one-third share was includible, since no partition had occurred and valuation had to follow the statutory joint-family property scheme. The valuation of agricultural land was upheld because the record supported the adopted rate and no material justified a further reduction. Case-Laws Income Tax Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70868