https://www.taxtmi.com/caselaws?id=16623 A Tribunal's finding on the nature of property and the respective shares of a deceased and his wife, when based on proper appreciation of evidence, will not be disturbed in reference proceedings. After earlier partition and allotment of shares, the remaining property was treated as jointly belonging to the deceased and his wife, so only the deceased's one-half share was includible in the estate for estate duty purposes. The Tribunal's exclusion of the wife's share from aggregation in the estate was sustained, and the reference failed against the Revenue. en-us Mon, 17 Mar 1997 00:00:00 +0530 Wed, 09 Sep 2009 10:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16623 A Tribunal's finding on the nature of property and the respective shares of a deceased and his wife, when based on proper appreciation of evidence, will not be disturbed in reference proceedings. After earlier partition and allotment of shares, the remaining property was treated as jointly belonging to the deceased and his wife, so only the deceased's one-half share was includible in the estate for estate duty purposes. The Tribunal's exclusion of the wife's share from aggregation in the estate was sustained, and the reference failed against the Revenue. Case-Laws Income Tax Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16623