https://www.taxtmi.com/caselaws?id=57361 Section 6 of the Hindu Succession Act, 1956, where the deceased coparcener leaves a widow and son, requires a notional partition immediately before death to ascertain his share; succession, not survivorship, governs that interest and it devolves on the heirs as tenants-in-common. The Hindu undivided family continues only with the surviving coparceners and the reduced remaining share stays within the family property for wealth-tax purposes. On that basis, the deceased's defined share could not be included in the Hindu undivided family's net wealth, and a revisional direction to assess the entire family wealth was unsustainable. en-us Thu, 11 Nov 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57361 Section 6 of the Hindu Succession Act, 1956, where the deceased coparcener leaves a widow and son, requires a notional partition immediately before death to ascertain his share; succession, not survivorship, governs that interest and it devolves on the heirs as tenants-in-common. The Hindu undivided family continues only with the surviving coparceners and the reduced remaining share stays within the family property for wealth-tax purposes. On that basis, the deceased's defined share could not be included in the Hindu undivided family's net wealth, and a revisional direction to assess the entire family wealth was unsustainable. Case-Laws Wealth-tax Thu, 11 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57361