https://www.taxtmi.com/caselaws?id=189956 The court determined that properties listed in schedules B, C, and D, considered joint family assets under a partition agreement, were not subject to individual gifting or settlement. Consequently, these properties were excluded from the deceased's estate under section 10 of the Estate Duty Act. The court emphasized the distinction between joint family properties and separate acquisitions, ruling that the deceased's share in joint family assets alone could pass under the Act. Costs were awarded to the applicant challenging the inclusion of these properties in the estate. en-us Mon, 04 Mar 1963 00:00:00 +0530 Fri, 27 Jan 2017 17:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189956 The court determined that properties listed in schedules B, C, and D, considered joint family assets under a partition agreement, were not subject to individual gifting or settlement. Consequently, these properties were excluded from the deceased's estate under section 10 of the Estate Duty Act. The court emphasized the distinction between joint family properties and separate acquisitions, ruling that the deceased's share in joint family assets alone could pass under the Act. Costs were awarded to the applicant challenging the inclusion of these properties in the estate. Case-Laws Income Tax Mon, 04 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189956