https://www.taxtmi.com/caselaws?id=36840 A gift of joint family immovable property is ineffective if it exceeds the limits recognised by Hindu law, so the settled lands remained part of the estate duty base. The settlement deed and later partition deed did not prove any prior severance in status, and the gifts to the wife and daughters were not shown to be within a permissible disposition of joint family property. By contrast, post-settlement income was not includible in the dutiable estate because it was not the subject of a disposition within two years before death and was not shown to be income outstanding in the estate at death. en-us Wed, 30 Mar 1977 00:00:00 +0530 Wed, 24 Mar 2010 18:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36840 A gift of joint family immovable property is ineffective if it exceeds the limits recognised by Hindu law, so the settled lands remained part of the estate duty base. The settlement deed and later partition deed did not prove any prior severance in status, and the gifts to the wife and daughters were not shown to be within a permissible disposition of joint family property. By contrast, post-settlement income was not includible in the dutiable estate because it was not the subject of a disposition within two years before death and was not shown to be income outstanding in the estate at death. Case-Laws Income Tax Wed, 30 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36840