https://www.taxtmi.com/caselaws?id=58526 The Tribunal allowed the appeals, ruling that no part of the property should be included in the assessment of the assessee under Section 4(1A) of the Wealth Tax Act. The property did not belong to the Hindu Undivided Family post-partition and was not received by the spouse or minor child. The decision of the Andhra Pradesh High Court in a similar case was followed, and the Tribunal determined that the property received on partition belonged to the smaller Hindu Undivided Family of the assessee. en-us Mon, 12 Mar 1990 00:00:00 +0530 Mon, 20 Dec 2010 14:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58526 The Tribunal allowed the appeals, ruling that no part of the property should be included in the assessment of the assessee under Section 4(1A) of the Wealth Tax Act. The property did not belong to the Hindu Undivided Family post-partition and was not received by the spouse or minor child. The decision of the Andhra Pradesh High Court in a similar case was followed, and the Tribunal determined that the property received on partition belonged to the smaller Hindu Undivided Family of the assessee. Case-Laws Wealth-tax Mon, 12 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58526