https://www.taxtmi.com/caselaws?id=28853 In a joint Hindu family estate, the property passing on the death of a coparcener for estate duty purposes is confined to the deceased's actual share, as determined by the wife's vested interest on partition, and not an assumed one-half merely because the property stood in his name or possession. Applying the earlier Full Bench ruling, the Court held that the Tribunal was wrong in treating only one-half of the property as passing on Mohanlal's death; two-thirds passed instead. It also held that Smt. Kessarbai was not entitled to one-half share at the relevant time, but to one-third. en-us Fri, 21 Jan 1983 00:00:00 +0530 Mon, 08 Mar 2010 11:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28853 In a joint Hindu family estate, the property passing on the death of a coparcener for estate duty purposes is confined to the deceased's actual share, as determined by the wife's vested interest on partition, and not an assumed one-half merely because the property stood in his name or possession. Applying the earlier Full Bench ruling, the Court held that the Tribunal was wrong in treating only one-half of the property as passing on Mohanlal's death; two-thirds passed instead. It also held that Smt. Kessarbai was not entitled to one-half share at the relevant time, but to one-third. Case-Laws Income Tax Fri, 21 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28853