https://www.taxtmi.com/caselaws?id=273150 A coparcener's undivided interest in Hindu family property was not treated as property passing on death for estate duty under section 7 of the Estate Duty Ordinance because no definite share existed while the family remained undivided. The son was also not "competent to dispose" of any specific part of that property under section 8(1)(a), since any ability to obtain rights on partition was too indirect and contingent. Nor did the facts show a taxable cesser of interest under section 8(1)(b) read with section 17(6), because the rights in question were not a measurable beneficial interest capable of valuation by income. The assessment therefore could not be sustained. en-us Wed, 10 Jul 1957 00:00:00 +0530 Fri, 08 Jun 2018 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273150 A coparcener's undivided interest in Hindu family property was not treated as property passing on death for estate duty under section 7 of the Estate Duty Ordinance because no definite share existed while the family remained undivided. The son was also not "competent to dispose" of any specific part of that property under section 8(1)(a), since any ability to obtain rights on partition was too indirect and contingent. Nor did the facts show a taxable cesser of interest under section 8(1)(b) read with section 17(6), because the rights in question were not a measurable beneficial interest capable of valuation by income. The assessment therefore could not be sustained. Case-Laws Income Tax Wed, 10 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273150