https://www.taxtmi.com/caselaws?id=456359 Unequal allotment on partition of Hindu joint family property is not a gift or disposition inter vivos for estate duty purposes unless there is a real transfer or conveyance between distinct persons. Sections 9 and 27 of the Estate Duty Act apply only to property taken under a disposition made by the deceased that operates as an immediate gift, and the word "otherwise" in section 9 is read ejusdem generis with the specified modes of transfer. Because each coparcener has an antecedent title and partition merely converts joint enjoyment into enjoyment in severalty, no donor-donee relationship arises from unequal partition. The alleged difference in shares is therefore not includible in the estate as a gift. en-us Wed, 28 Jun 1967 00:00:00 +0530 Fri, 19 Jul 2024 14:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456359 Unequal allotment on partition of Hindu joint family property is not a gift or disposition inter vivos for estate duty purposes unless there is a real transfer or conveyance between distinct persons. Sections 9 and 27 of the Estate Duty Act apply only to property taken under a disposition made by the deceased that operates as an immediate gift, and the word "otherwise" in section 9 is read ejusdem generis with the specified modes of transfer. Because each coparcener has an antecedent title and partition merely converts joint enjoyment into enjoyment in severalty, no donor-donee relationship arises from unequal partition. The alleged difference in shares is therefore not includible in the estate as a gift. Case-Laws Income Tax Wed, 28 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456359