https://www.taxtmi.com/caselaws?id=39136 A partition of Hindu joint family property, even if unequal in result, does not amount to a disposition of property under section 27(1) of the Estate Duty Act, 1953 because it does not transfer an interest between coparceners; it merely changes joint enjoyment into separate enjoyment. On that reasoning, the differential arising from a deceased coparcener receiving less than the value of his share cannot be treated as property passing by disposition in favour of relatives, and it is not includible in the principal value of the estate. The concept of "disposition" was treated consistently with earlier gift-tax and estate duty authorities holding that partition is not a gift or disposition. en-us Sun, 20 Aug 1972 00:00:00 +0530 Tue, 13 Apr 2010 11:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39136 A partition of Hindu joint family property, even if unequal in result, does not amount to a disposition of property under section 27(1) of the Estate Duty Act, 1953 because it does not transfer an interest between coparceners; it merely changes joint enjoyment into separate enjoyment. On that reasoning, the differential arising from a deceased coparcener receiving less than the value of his share cannot be treated as property passing by disposition in favour of relatives, and it is not includible in the principal value of the estate. The concept of "disposition" was treated consistently with earlier gift-tax and estate duty authorities holding that partition is not a gift or disposition. Case-Laws Income Tax Sun, 20 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39136