https://www.taxtmi.com/caselaws?id=28138 On resumption of an impartible jagir, compensation paid with the connected properties did not become the individual property of the last jagirdar merely because he was the recorded holder. The Court applied the settled principle that such property was held in the capacity of karta of the Hindu undivided family, so the estate duty provisions did not warrant treating the entire compensation and related assets as passing from the deceased personally. Only the deceased's undivided one-fifth share was includible in the principal value of the estate. en-us Wed, 13 Jul 1983 00:00:00 +0530 Fri, 19 Feb 2010 12:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28138 On resumption of an impartible jagir, compensation paid with the connected properties did not become the individual property of the last jagirdar merely because he was the recorded holder. The Court applied the settled principle that such property was held in the capacity of karta of the Hindu undivided family, so the estate duty provisions did not warrant treating the entire compensation and related assets as passing from the deceased personally. Only the deceased's undivided one-fifth share was includible in the principal value of the estate. Case-Laws Income Tax Wed, 13 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28138