https://www.taxtmi.com/caselaws?id=39961 Estate duty is assessed by reference to the interest that ceases on death, and section 7(3) of the Hindu Succession Act does not alter that charge under the Estate Duty Act. The text explains that the statutory fiction in section 7(3) is confined to post-death distribution among heirs and cannot be extended to create a lifetime notional partition of sthanam property. On that basis, the deceased's full interest in the sthanam property is treated as passing on death for estate duty purposes, rather than only a fractional notional share. en-us Tue, 05 Oct 1971 00:00:00 +0530 Tue, 25 Oct 2016 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39961 Estate duty is assessed by reference to the interest that ceases on death, and section 7(3) of the Hindu Succession Act does not alter that charge under the Estate Duty Act. The text explains that the statutory fiction in section 7(3) is confined to post-death distribution among heirs and cannot be extended to create a lifetime notional partition of sthanam property. On that basis, the deceased's full interest in the sthanam property is treated as passing on death for estate duty purposes, rather than only a fractional notional share. Case-Laws Income Tax Tue, 05 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39961