https://www.taxtmi.com/caselaws?id=35876 A recognised partition under section 25A of the Indian Income-tax Act, 1922 severs joint family status and treats the family properties as divided in definite portions. After such severance, the persons who continue to hold the remaining properties do not retain a joint family interest unless the deed and surrounding circumstances clearly show an intention to continue the joint family. On the deed's construction, the remaining properties were allotted to the deceased and his wife together, so they held them as tenants-in-common. Accordingly, only the deceased's one-half share passed on death and was liable to estate duty, not the entire property. en-us Mon, 02 Feb 1981 00:00:00 +0530 Wed, 17 Mar 2010 13:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35876 A recognised partition under section 25A of the Indian Income-tax Act, 1922 severs joint family status and treats the family properties as divided in definite portions. After such severance, the persons who continue to hold the remaining properties do not retain a joint family interest unless the deed and surrounding circumstances clearly show an intention to continue the joint family. On the deed's construction, the remaining properties were allotted to the deceased and his wife together, so they held them as tenants-in-common. Accordingly, only the deceased's one-half share passed on death and was liable to estate duty, not the entire property. Case-Laws Income Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35876