https://www.taxtmi.com/caselaws?id=20482 On a partial partition of Hindu undivided family property, a coparcener's receipt of a lesser share than his notional entitlement can amount to a disposition attracting the estate duty deeming provisions. The Karnataka HC noted that the partition deed treated the properties as fully partitioned and negatived further claims, so the deceased had relinquished the shortfall in his right. That relinquishment was treated as property passing by disposition under the statutory scheme, and the absence of an express clause for later adjustment did not prevent application of the deeming provision. The Tribunal's view was rejected, and the shortfall was liable to be treated as a deemed disposition. en-us Thu, 16 Sep 1993 00:00:00 +0530 Sat, 14 Nov 2009 12:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20482 On a partial partition of Hindu undivided family property, a coparcener's receipt of a lesser share than his notional entitlement can amount to a disposition attracting the estate duty deeming provisions. The Karnataka HC noted that the partition deed treated the properties as fully partitioned and negatived further claims, so the deceased had relinquished the shortfall in his right. That relinquishment was treated as property passing by disposition under the statutory scheme, and the absence of an express clause for later adjustment did not prevent application of the deeming provision. The Tribunal's view was rejected, and the shortfall was liable to be treated as a deemed disposition. Case-Laws Income Tax Thu, 16 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20482