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Commissioner Of Wealth Tax. Kanpur Etc. ... vs Chander Sen Etc on 16 July, 1986

In Commissioner of Wealth Tax, Kanpur and Others v. Chander Sen and Others, (1986) 3 SCC 567, a partial partition having taken place in 1961 between a father and his son, their business was divided and thereafter carried on by a partnership firm consisting of the two of them. The father died in 1965, leaving behind him his son and two grandsons, and a credit balance in the account of the firm. This Court had to answer as to whether credit balance left in the account of the firm could be said to be joint family property after the father’s share had been distributed among his Class I heirs in accordance with Section 8 of the Act.
Supreme Court of India Cites 19 - Cited by 317 - S Mukharji - Full Document

State Of Maharashtra vs Narayan Rao Sham Rao Deshmukh & Ors on 19 March, 1985

In State of Maharashtra v. Narayan Rao Sham Rao Deshmukh and Ors., (1985) 3 S.C.R. 358, this Court distinguished the judgment in Magdum’s case in answering a completely different question that was raised before it. The question raised before the Court in that case was as to whether a female Hindu, who inherits a share of the joint family property on the death of her husband, ceases to be a member of the family thereafter. This Court held that as there was a partition by operation of law on application of explanation 1 of Section 6, and as such partition was not a voluntary act by the female Hindu, the female Hindu does not cease to be a member of the joint family upon such partition being effected.
Supreme Court of India Cites 11 - Cited by 103 - E S Venkataramiah - Full Document
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