https://www.taxtmi.com/caselaws?id=8361 Under section 64(5) of the Estate Duty Act, the High Court will call for a modified statement only when the stated case is insufficient to decide the question of law; it will not reappraise evidence as on a factual appeal, so the request was rejected. The alleged ancestral nucleus was not proved to have been actually used to acquire the disputed business assets, and the long treatment of the properties as separate supported the conclusion that they were not joint family property. No blending was established because there was no clear intention by the deceased to abandon separate ownership and throw the properties into the common stock, so the estate duty assessment treating them as individual properties was upheld. en-us Mon, 08 Feb 1971 00:00:00 +0530 Fri, 10 Apr 2009 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8361 Under section 64(5) of the Estate Duty Act, the High Court will call for a modified statement only when the stated case is insufficient to decide the question of law; it will not reappraise evidence as on a factual appeal, so the request was rejected. The alleged ancestral nucleus was not proved to have been actually used to acquire the disputed business assets, and the long treatment of the properties as separate supported the conclusion that they were not joint family property. No blending was established because there was no clear intention by the deceased to abandon separate ownership and throw the properties into the common stock, so the estate duty assessment treating them as individual properties was upheld. Case-Laws Income Tax Mon, 08 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8361