Appellate claims on record may be entertained, but daughters' marriage deduction stays limited to the deceased's share in joint family property.

A claim for deduction of daughters' marriage expenses could be entertained at the appellate stage where the factual basis, including the will, was already on record, so the objection that it was raised for the first time failed. Under section 39 of the Estate Duty Act, 1953, however, the deduction for marriage provision in joint Hindu family property was confined to the deceased's share as determined on notional partition immediately before death. No further allowance beyond that share was authorised, so the enlarged deduction was rejected.

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Issues: (i) Whether a claim for deduction of marriage expenses could be raised for the first time in appeal when supporting material was already on record; (ii) whether the marriage expenses of the deceased's daughters were deductible beyond the deceased's share in the joint Hindu family property.

Issue (i): Whether a claim for deduction of marriage expenses could be raised for the first time in appeal when supporting material was already on record.

Analysis: The claim was based on the deceased's will, which was already part of the record. The governing principle permitted a new claim to be entertained at the appellate stage where the factual basis existed on record, even though it had not been raised earlier. The absence of an earlier claim did not bar consideration of the deduction in appeal when sufficient material supported it.

Conclusion: The claim was rightly entertained in appeal and the departmental objection failed.

Issue (ii): Whether the marriage expenses of the deceased's daughters were deductible beyond the deceased's share in the joint Hindu family property.

Analysis: Under section 39 of the Estate Duty Act, 1953, the valuation of the deceased's coparcenary interest proceeds on a notional partition immediately before death. On such partition, provision for daughters' marriages is a recognised obligation against the joint family property, but only to the extent of the deceased's share in that property for estate duty purposes. No further deduction was shown to be authorised by the Act, and the will did not create a deduction beyond the statutory valuation method.

Conclusion: The deduction was confined to the deceased's 1/4th share, and no further allowance was permissible.

Final Conclusion: The departmental challenge failed, while the assessee succeeded only to the limited extent of obtaining recognition of the claim, not the enlarged deduction sought.

Ratio Decidendi: A new claim may be raised in appeal if the factual basis is already on record, but under section 39 of the Estate Duty Act, 1953, deduction relating to daughters' marriage provision in joint family property is limited to the deceased's share as determined on notional partition.

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