https://www.taxtmi.com/caselaws?id=8632 Under the Estate Duty Act, 1953, an unequal partition of Hindu undivided family property can be treated as a deemed disposition where the deceased coparcener takes less than his lawful share and the resulting benefit accrues to relatives. Section 27 read with Explanation 2 to section 2(15) creates a statutory fiction under which extinguishment of the deceased's right at his expense is deemed a transfer, even though partition is not a transfer in ordinary property law. The earlier estate duty view was treated as continuing good law, and the excess value representing the shortfall in the deceased's share was chargeable as property deemed to pass on death. en-us Mon, 07 Aug 1972 00:00:00 +0530 Fri, 08 May 2009 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8632 Under the Estate Duty Act, 1953, an unequal partition of Hindu undivided family property can be treated as a deemed disposition where the deceased coparcener takes less than his lawful share and the resulting benefit accrues to relatives. Section 27 read with Explanation 2 to section 2(15) creates a statutory fiction under which extinguishment of the deceased's right at his expense is deemed a transfer, even though partition is not a transfer in ordinary property law. The earlier estate duty view was treated as continuing good law, and the excess value representing the shortfall in the deceased's share was chargeable as property deemed to pass on death. Case-Laws Income Tax Mon, 07 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8632