https://www.taxtmi.com/caselaws?id=29555 The notional partition under section 6 of the Hindu Succession Act, 1956 is a limited valuation fiction for determining the deceased coparcener's share and does not change the character of that interest into a separate, defined share for all purposes. For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the deceased's passing interest remains coparcenary interest, so the distinction between property deemed to pass under section 7 and property passing under section 5 is immaterial. Accordingly, the lineal descendants' share in joint family property was includible with the deceased's interest for rate purposes, and the accountable person's challenge failed. en-us Wed, 22 Apr 1981 00:00:00 +0530 Sat, 13 Mar 2010 16:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29555 The notional partition under section 6 of the Hindu Succession Act, 1956 is a limited valuation fiction for determining the deceased coparcener's share and does not change the character of that interest into a separate, defined share for all purposes. For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the deceased's passing interest remains coparcenary interest, so the distinction between property deemed to pass under section 7 and property passing under section 5 is immaterial. Accordingly, the lineal descendants' share in joint family property was includible with the deceased's interest for rate purposes, and the accountable person's challenge failed. Case-Laws Income Tax Wed, 22 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29555