https://www.taxtmi.com/caselaws?id=24354 The Mysore Cutchi Memons Act I of 1943 was construed as replacing Hindu law incidents of coparcenary for Cutchi Memons in matters of succession and inheritance, including right by birth and survivorship. Section 2 was read broadly to displace the Hindu law position in joint family property, while section 3 was treated as preserving only rights crystallised on the Act's commencement through a notional partition. On that basis, no post-Act birthright arose in favour of the assessee's sons, and the property and income were treated as the assessee's separate property and income. en-us Mon, 09 Jan 1989 00:00:00 +0530 Tue, 19 Jan 2010 13:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24354 The Mysore Cutchi Memons Act I of 1943 was construed as replacing Hindu law incidents of coparcenary for Cutchi Memons in matters of succession and inheritance, including right by birth and survivorship. Section 2 was read broadly to displace the Hindu law position in joint family property, while section 3 was treated as preserving only rights crystallised on the Act's commencement through a notional partition. On that basis, no post-Act birthright arose in favour of the assessee's sons, and the property and income were treated as the assessee's separate property and income. Case-Laws Income Tax Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24354