https://www.taxtmi.com/caselaws?id=18487 For capital gains computation on sale of Hindu undivided family property, the share of a deceased coparcener that devolves by succession on his heirs is no longer joint family property and must be excluded from the HUF asset base. However, a widow's notional share arising from a deemed partition under section 6 of the Hindu Succession Act is not separately excluded unless an actual partition and allotment occur, because the legal fiction is limited to determining the deceased coparcener's share and does not itself sever the remaining joint estate. en-us Fri, 16 Feb 1996 00:00:00 +0530 Thu, 01 Oct 2009 12:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18487 For capital gains computation on sale of Hindu undivided family property, the share of a deceased coparcener that devolves by succession on his heirs is no longer joint family property and must be excluded from the HUF asset base. However, a widow's notional share arising from a deemed partition under section 6 of the Hindu Succession Act is not separately excluded unless an actual partition and allotment occur, because the legal fiction is limited to determining the deceased coparcener's share and does not itself sever the remaining joint estate. Case-Laws Income Tax Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18487