TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, for aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the share of lineal descendants is to be computed by excluding the shares of the wives of the coparceners.
Analysis: The statutory scheme in sections 34 and 39 requires a notional partition only between the deceased and those members of the Hindu undivided family who would have been entitled to a share if a partition had taken place immediately before death. On that footing, the wives of the sons of the deceased are not to be brought into the computation at the stage of determining the share of lineal descendants for aggregation. The contrary view taken by the Calcutta High Court was not accepted, and the reasoning of the Madhya Pradesh High Court was followed.
Conclusion: The exclusion of the wives of coparceners from the computation of the lineal descendants' share was incorrect, and the issue is answered against the assessee and in favour of the Revenue.
Final Conclusion: The reference was answered in favour of the Department, and the aggregation of the lineal descendants' interests was required to be made without excluding the wives of the coparceners.
Ratio Decidendi: For purposes of section 34(1)(c) read with section 39 of the Estate Duty Act, 1953, the notional partition is confined to the deceased and those family members who would share in a partition during the deceased's lifetime, and spouses of the sons are not included in computing the lineal descendants' share.
TaxTMI 
TaxTMI 
