https://www.taxtmi.com/caselaws?id=39178 An unequal partition in a Hindu undivided family does not, by itself, amount to a disposition, gift, transfer, or extinguishment of rights for estate duty purposes. Partition merely converts joint enjoyment into enjoyment in severalty and adjusts antecedent coparcenary rights; a coparcener has no definite proprietary share before partition, and Explanation 2 to section 2(15) applies only where a real extinguishment of a right at the deceased's expense confers a benefit on another person. On that reasoning, the alleged deficiency was not includible in the taxable estate. en-us Mon, 17 Dec 1973 00:00:00 +0530 Tue, 13 Apr 2010 15:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39178 An unequal partition in a Hindu undivided family does not, by itself, amount to a disposition, gift, transfer, or extinguishment of rights for estate duty purposes. Partition merely converts joint enjoyment into enjoyment in severalty and adjusts antecedent coparcenary rights; a coparcener has no definite proprietary share before partition, and Explanation 2 to section 2(15) applies only where a real extinguishment of a right at the deceased's expense confers a benefit on another person. On that reasoning, the alleged deficiency was not includible in the taxable estate. Case-Laws Income Tax Mon, 17 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39178