https://www.taxtmi.com/caselaws?id=57033 Where a deceased was the sole surviving coparcener of a Hindu undivided family, the coparcenary property was treated as being within his power of disposal as if it were separate property. On that basis, the entire HUF assets were regarded as deemed to pass on death under section 6 of the Estate Duty Act, 1953. The analysis followed supporting High Court authority and rejected contrary Tribunal views, concluding that the whole estate was liable to estate duty in the Revenue's favour. en-us Fri, 16 Sep 1983 00:00:00 +0530 Wed, 08 Dec 2010 10:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57033 Where a deceased was the sole surviving coparcener of a Hindu undivided family, the coparcenary property was treated as being within his power of disposal as if it were separate property. On that basis, the entire HUF assets were regarded as deemed to pass on death under section 6 of the Estate Duty Act, 1953. The analysis followed supporting High Court authority and rejected contrary Tribunal views, concluding that the whole estate was liable to estate duty in the Revenue's favour. Case-Laws Income Tax Fri, 16 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57033