https://www.taxtmi.com/caselaws?id=63895 Section 34(1)(c) of the Estate Duty Act, 1953 required aggregation of the lineal descendants' shares in the joint family estate for rate purposes where a Mitakshara coparcener died and his coparcenary interest devolved on death. Section 6 of the Hindu Succession Act, 1956 was held to create only a limited legal fiction for ascertaining the deceased coparcener's share, not a complete partition or total disruption of the Hindu undivided family. The fiction could not be extended beyond its purpose, so the surviving coparcenary continued and the descendants' interests remained aggregable. en-us Sat, 28 Jul 1984 00:00:00 +0530 Wed, 02 Feb 2011 16:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63895 Section 34(1)(c) of the Estate Duty Act, 1953 required aggregation of the lineal descendants' shares in the joint family estate for rate purposes where a Mitakshara coparcener died and his coparcenary interest devolved on death. Section 6 of the Hindu Succession Act, 1956 was held to create only a limited legal fiction for ascertaining the deceased coparcener's share, not a complete partition or total disruption of the Hindu undivided family. The fiction could not be extended beyond its purpose, so the surviving coparcenary continued and the descendants' interests remained aggregable. Case-Laws Income Tax Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63895