https://www.taxtmi.com/caselaws?id=24021 On the extinction of a Hindu undivided family under the Kerala Joint Hindu Family System (Abolition) Act, 1975, coparcenary property is treated as held by members as tenants-in-common only where the personal law or custom governing the family gives the female member a legal right to claim partition or a share on partition. A wife's entitlement to a share is not automatic and depends on the applicable school of Hindu law or custom. The record here lacked findings on that governing law and on the wife's partition right, so the Tribunal proceeded on an incorrect assumption in limiting wealth-tax assessment to the assessee's presumptive share. en-us Thu, 01 Jun 1989 00:00:00 +0530 Sat, 16 Jan 2010 10:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24021 On the extinction of a Hindu undivided family under the Kerala Joint Hindu Family System (Abolition) Act, 1975, coparcenary property is treated as held by members as tenants-in-common only where the personal law or custom governing the family gives the female member a legal right to claim partition or a share on partition. A wife's entitlement to a share is not automatic and depends on the applicable school of Hindu law or custom. The record here lacked findings on that governing law and on the wife's partition right, so the Tribunal proceeded on an incorrect assumption in limiting wealth-tax assessment to the assessee's presumptive share. Case-Laws Wealth-tax Thu, 01 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24021