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    <title>2023 (12) TMI 1370 - DELHI HIGH COURT</title>
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    <description>The amended Section 6 of the Hindu Succession Act recognises a daughter of a coparcener as a coparcener by birth in the same manner as a son, with equal rights and liabilities in Mitakshara coparcenary property. On that basis, a daughter who is otherwise the senior-most coparcener can act as Karta; marriage, non-participation in family affairs, or absence of male spiritual functions do not disqualify her. The decision also notes that family settlement, mutation entries, and prior severance of status may show that an HUF has ceased as a living coparcenary, even if records continue for administrative purposes. A declaratory suit was held maintainable, though deficient court-fee had to be made good.</description>
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    <pubDate>Mon, 04 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1370 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=458781</link>
      <description>The amended Section 6 of the Hindu Succession Act recognises a daughter of a coparcener as a coparcener by birth in the same manner as a son, with equal rights and liabilities in Mitakshara coparcenary property. On that basis, a daughter who is otherwise the senior-most coparcener can act as Karta; marriage, non-participation in family affairs, or absence of male spiritual functions do not disqualify her. The decision also notes that family settlement, mutation entries, and prior severance of status may show that an HUF has ceased as a living coparcenary, even if records continue for administrative purposes. A declaratory suit was held maintainable, though deficient court-fee had to be made good.</description>
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      <pubDate>Mon, 04 Dec 2023 00:00:00 +0530</pubDate>
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