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    <title>1986 (7) TMI 139 - ITAT BANGALORE</title>
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    <description>Mere entrustment of management of joint family property to a son and mutation in municipal records did not divest the deceased of title; absent a registered transfer, complete abandonment, or civil death, his coparcenary share continued to belong to him and was liable to estate duty on death. No provision was required in the notional partition for daughters&#039; marriage and maintenance where the daughters were already married and settled before the death. Aggregation of the lineal descendants&#039; share under the Estate Duty Act was upheld, and the estate duty assessment was sustained.</description>
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    <pubDate>Tue, 22 Jul 1986 00:00:00 +0530</pubDate>
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      <title>1986 (7) TMI 139 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=57585</link>
      <description>Mere entrustment of management of joint family property to a son and mutation in municipal records did not divest the deceased of title; absent a registered transfer, complete abandonment, or civil death, his coparcenary share continued to belong to him and was liable to estate duty on death. No provision was required in the notional partition for daughters&#039; marriage and maintenance where the daughters were already married and settled before the death. Aggregation of the lineal descendants&#039; share under the Estate Duty Act was upheld, and the estate duty assessment was sustained.</description>
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      <pubDate>Tue, 22 Jul 1986 00:00:00 +0530</pubDate>
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