https://www.taxtmi.com/caselaws?id=26043 On the death of a sole surviving coparcener who had earlier received property on partition, the cesser of interest under section 7(1) of the Estate Duty Act, 1953, was treated as extending to the entire interest held by him, not merely a half share. The analysis rests on the position that female members in that family setting had no independent right to demand partition during his lifetime, and the widow could not claim a separate partition share. The deceased became the absolute owner of the property taken on partition, so the whole interest ceased on death for estate duty purposes. en-us Tue, 04 Feb 1986 00:00:00 +0530 Tue, 02 Feb 2010 13:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26043 On the death of a sole surviving coparcener who had earlier received property on partition, the cesser of interest under section 7(1) of the Estate Duty Act, 1953, was treated as extending to the entire interest held by him, not merely a half share. The analysis rests on the position that female members in that family setting had no independent right to demand partition during his lifetime, and the widow could not claim a separate partition share. The deceased became the absolute owner of the property taken on partition, so the whole interest ceased on death for estate duty purposes. Case-Laws Income Tax Tue, 04 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26043