https://www.taxtmi.com/caselaws?id=36537 The Yelandur jahgir remained joint family property despite regulatory restrictions on alienation and partition under the 1885 Act, because those restrictions only governed enjoyment and distribution for the family's benefit. On abolition of the jahgir under the Inams Abolition Act, the property resumed its joint family character, and the compensation paid in lieu of the jahgir was received on behalf of the deceased and his branch members. For estate duty purposes under the Estate Duty Act, 1953, only the deceased's 4/9th share in the compensation was treated as property passing on death; the balance was not exclusively his estate. en-us Tue, 11 Jul 1978 00:00:00 +0530 Tue, 23 Mar 2010 10:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36537 The Yelandur jahgir remained joint family property despite regulatory restrictions on alienation and partition under the 1885 Act, because those restrictions only governed enjoyment and distribution for the family's benefit. On abolition of the jahgir under the Inams Abolition Act, the property resumed its joint family character, and the compensation paid in lieu of the jahgir was received on behalf of the deceased and his branch members. For estate duty purposes under the Estate Duty Act, 1953, only the deceased's 4/9th share in the compensation was treated as property passing on death; the balance was not exclusively his estate. Case-Laws Income Tax Tue, 11 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36537