https://www.taxtmi.com/caselaws?id=22392 A male Hindu who inherited ancestral property and died without a son, son's son or son's son's son was treated as having full power of disposition over that property. On that basis, the property was regarded as capable of passing on death under section 6 of the Estate Duty Act, rather than being confined to a notional half share under the Hindu Succession Act. The entire inherited property was therefore includible in computing the principal value of the estate, and the notional partition argument was rejected on the facts stated. en-us Tue, 19 Mar 1991 00:00:00 +0530 Wed, 09 Dec 2009 16:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22392 A male Hindu who inherited ancestral property and died without a son, son's son or son's son's son was treated as having full power of disposition over that property. On that basis, the property was regarded as capable of passing on death under section 6 of the Estate Duty Act, rather than being confined to a notional half share under the Hindu Succession Act. The entire inherited property was therefore includible in computing the principal value of the estate, and the notional partition argument was rejected on the facts stated. Case-Laws Income Tax Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22392