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    <title>1972 (4) TMI 36 - Supreme Court</title>
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    <description>Cutchi Memon families settled in Madras and Bangalore were found, by settled custom and family usage, to have adopted Hindu law not only for succession and inheritance but also for joint family property, coparcenary and survivorship. The respondents had therefore acquired a birthright in the property, so only the deceased&#039;s undivided share passed on death for estate-duty purposes. The later Cutchi Memons enactments did not abrogate those accrued rights; the 1920 Act was enabling, and the 1938 Act preserved pre-existing rights and liabilities by saving clause. The answer to the referred question was against the Revenue.</description>
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    <pubDate>Wed, 19 Apr 1972 00:00:00 +0530</pubDate>
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      <title>1972 (4) TMI 36 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=39975</link>
      <description>Cutchi Memon families settled in Madras and Bangalore were found, by settled custom and family usage, to have adopted Hindu law not only for succession and inheritance but also for joint family property, coparcenary and survivorship. The respondents had therefore acquired a birthright in the property, so only the deceased&#039;s undivided share passed on death for estate-duty purposes. The later Cutchi Memons enactments did not abrogate those accrued rights; the 1920 Act was enabling, and the 1938 Act preserved pre-existing rights and liabilities by saving clause. The answer to the referred question was against the Revenue.</description>
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      <pubDate>Wed, 19 Apr 1972 00:00:00 +0530</pubDate>
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