https://www.taxtmi.com/caselaws?id=8673 Joint family property retained its character despite prior partition between brothers, and the deceased remained a member of a Hindu undivided family with his wife. Applying the doctrine of relation back, the adopted son was treated as existing at the time of the adoptive father's death, so the Mitakshara coparcenary was taken to consist of the deceased, his widow and the adopted son immediately before death. Under the statutory fiction in section 39 of the Estate Duty Act, 1953, the deceased's passing share was the share that would have been allotted on a notional partition immediately before death. Only one-third of the family property was therefore deemed to pass on death, and inclusion of the entire property was incorrect. en-us Tue, 30 Nov 1971 00:00:00 +0530 Wed, 20 May 2009 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8673 Joint family property retained its character despite prior partition between brothers, and the deceased remained a member of a Hindu undivided family with his wife. Applying the doctrine of relation back, the adopted son was treated as existing at the time of the adoptive father's death, so the Mitakshara coparcenary was taken to consist of the deceased, his widow and the adopted son immediately before death. Under the statutory fiction in section 39 of the Estate Duty Act, 1953, the deceased's passing share was the share that would have been allotted on a notional partition immediately before death. Only one-third of the family property was therefore deemed to pass on death, and inclusion of the entire property was incorrect. Case-Laws Income Tax Tue, 30 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8673