https://www.taxtmi.com/caselaws?id=23212 The Department failed to establish that the deceased inherited any share under the applicable personal or customary law, or that any family arrangement had become binding before death. The arrangement remained tentative, required signatures of all parties and court sanction, and had not been finally concluded during the deceased's lifetime. There was also no reliable evidence that the deceased was in possession of any defined part of the estate as owner or that such possession represented a one-sixth share. On those facts, no share or interest in the property left by Maharani Bala Kumari Devi was shown, and the answer was in favour of the accountable person. en-us Thu, 07 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 15:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23212 The Department failed to establish that the deceased inherited any share under the applicable personal or customary law, or that any family arrangement had become binding before death. The arrangement remained tentative, required signatures of all parties and court sanction, and had not been finally concluded during the deceased's lifetime. There was also no reliable evidence that the deceased was in possession of any defined part of the estate as owner or that such possession represented a one-sixth share. On those facts, no share or interest in the property left by Maharani Bala Kumari Devi was shown, and the answer was in favour of the accountable person. Case-Laws Income Tax Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23212