https://www.taxtmi.com/caselaws?id=27203 An unequal partial partition in which one coparcener received less than his due share, and the other obtained a corresponding benefit, was treated as a disposition within the deeming definition under the Estate Duty Act, so the difference in value was includible in the principal value of the estate; the fact that the partition was partial did not prevent the relinquishment from taking effect. A cash gift made from joint family funds could be brought to tax only to the extent of the deceased coparcener's own interest, because the karta could not validly gift the other coparcener's share. The unequal-partition amount was upheld in full, while the gift was restricted to the deceased's half share. en-us Fri, 20 Aug 1982 00:00:00 +0530 Thu, 11 Feb 2010 15:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27203 An unequal partial partition in which one coparcener received less than his due share, and the other obtained a corresponding benefit, was treated as a disposition within the deeming definition under the Estate Duty Act, so the difference in value was includible in the principal value of the estate; the fact that the partition was partial did not prevent the relinquishment from taking effect. A cash gift made from joint family funds could be brought to tax only to the extent of the deceased coparcener's own interest, because the karta could not validly gift the other coparcener's share. The unequal-partition amount was upheld in full, while the gift was restricted to the deceased's half share. Case-Laws Income Tax Fri, 20 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27203