Section 10 in The Income Tax Act, 1961 [Entire Act]
income of the family, or, in the case of any impartible estate, where such sum has been paid out of the income of the estate
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1 - 10 of 6672 (1.78 seconds)Section 27 in The Income Tax Act, 1961 [Entire Act]
house property so transferred; (ii) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised
Section 4 in The Wealth-Tax Act, 1957 [Entire Act]
purposes of this Act, the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised
Annasaheb Bapusaheb Patil & Ors. Etc. ... vs Balwant And Balasaheb Babusaheb ... on 6 January, 1995
family
to renounce their right of succession to the estate. The
estate though is impartible does not make it the separate
and exclusive property ... inconsistent with the custom of
impartibility. Junior members of the joint family, in the
case of impartible joint family estate, take no right
Shiba Prasad Singh vs Rani Prayag Kumari Debi on 7 April, 1932
estate as in the case of ordinary joint family estate. The case does not decide that if the estate is impartible, there ... impartible estate." It does not attach to the estate as does the income of an ordinary ancestral estate attach to that estate
Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948
estate" means a zamindari or an under-tenure or an inam estate; (4) "Estates Land Act" means the Andhra Pradesh (Andhra Area) Estates Land ... Estates Act, 1904; (7) "inam estate" means an estate within the meaning of Section 3, clause (2) (d), of the A.P. (A.A.) Estates
Bhaiya Ramanuj Pratap Deo vs Lalu Maheshanuj Pratap Deo & Ors. And ... on 26 August, 1981
property of the holder of the estate.
If the holder has got the estate as an ancestral estate and
he has succeeded by primogeniture ... present interest in the impartible
estate and were entitled to a share in the estate once
impartibility was removed. This argument was repelled and
this
Commissioner Of Income-Tax vs Dewan Krishna Kishore on 4 July, 1941
devolution of the impartible property in the Punjab to which this appeal relates. He is the present holder of the impartible estate having succeeded ... estate " adding that it does not attach to the estate as does the income of an ordinary ancestral estate attach to that estate
Baijnath Prasad Singh And Ors. vs Babu Tej Bali Singh on 30 May, 1916
family that not even the Raja could break up the impartible estate (a view very generally held by the Courts in India). Their Lordships held ... joint Hindu, family in an impartible estate can agree to separate and the estate still remain impartible. If each member of the family including
V.T.S. Thyagasundaradoss Thevar And ... vs V.T.S. Sevuga Pandia Thevar And Anr. on 25 February, 1965
others an absolute Estate was given. In terms of the bequest, all of them got a similar Estate, namely, an absolute Estate in respect ... shall be deemed to be impartible Estates. In the Schedule Seithur Estate is included as one of the Estates to which the Madras