https://www.taxtmi.com/caselaws?id=168133 For estate duty purposes, a bona fide partition or relinquishment by a Hindu coparcener made within two years of death, where he takes less than his due share and another coparcener's share is enlarged, can amount to a deemed disposition. Explanation 2 to section 2(15) of the Estate Duty Act, 1953 extends "property" by legal fiction to include an extinguishment of the deceased's right at his expense in favour of another person. Sections 5, 9 and 27 reinforce that such a disposition may be treated as property passing on death and may attract estate duty even without a conventional transfer. en-us Mon, 19 Jul 1976 00:00:00 +0530 Mon, 25 May 2015 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168133 For estate duty purposes, a bona fide partition or relinquishment by a Hindu coparcener made within two years of death, where he takes less than his due share and another coparcener's share is enlarged, can amount to a deemed disposition. Explanation 2 to section 2(15) of the Estate Duty Act, 1953 extends "property" by legal fiction to include an extinguishment of the deceased's right at his expense in favour of another person. Sections 5, 9 and 27 reinforce that such a disposition may be treated as property passing on death and may attract estate duty even without a conventional transfer. Case-Laws Income Tax Mon, 19 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168133