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<h1>Court directs tribunal: Decide on Rs. 40,000 deduction for unmarried daughter's marriage expenses.</h1> <h3>Controller Of Estate Duty Versus Smt. Sita Devi</h3> The High Court of Punjab and Haryana directed the Income-tax Appellate Tribunal to determine the permissibility of a deduction of Rs. 40,000 for marriage ... Estate Duty, Question Of Law, Marriage Expenses The High Court of Punjab and Haryana accepted a petition regarding the deduction of Rs. 40,000 for marriage expenses of an unmarried daughter in an estate duty case. The court directed the Income-tax Appellate Tribunal to refer the question of law to determine if the deduction was permissible.