https://www.taxtmi.com/caselaws?id=12133 A genuine separation in status in 1943, followed by separate enjoyment of income from tenant-occupied properties that could not be physically divided, was treated as sufficient partition by metes and bounds in the circumstances, so the Hindu undivided family had ceased to exist and a section 17 wealth-tax notice could not stand. The property at Desabandhu Street, Coimbatore, inherited under a sister's will was not shown to be ancestral or later impressed with joint family character, so it was not joint family property. For valuing tenant-occupied properties, the rental capitalisation method was accepted as the proper approach. en-us Mon, 12 Aug 2002 00:00:00 +0530 Wed, 17 Feb 2010 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12133 A genuine separation in status in 1943, followed by separate enjoyment of income from tenant-occupied properties that could not be physically divided, was treated as sufficient partition by metes and bounds in the circumstances, so the Hindu undivided family had ceased to exist and a section 17 wealth-tax notice could not stand. The property at Desabandhu Street, Coimbatore, inherited under a sister's will was not shown to be ancestral or later impressed with joint family character, so it was not joint family property. For valuing tenant-occupied properties, the rental capitalisation method was accepted as the proper approach. Case-Laws Income Tax Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12133