https://www.taxtmi.com/caselaws?id=66046 An uncrystallised maintenance claim or personal family obligation does not become a deductible debt or encumbrance on an estate unless it is converted into a legally enforceable charge; on that basis, daughters' shares and claimed marriage-expense allowance were rejected. The sons' shares were not aggregable for rate purposes because Muslim heirs do not hold a Mitakshara-like coparcenary interest, and the maintenance-based deduction was also disallowed absent a decree or charge. Interest in estate duty matters can be levied only where the statute or a valid extension order expressly authorises it; accordingly, interest for belated filing beyond the authorised period and on provisional demand was held unsustainable. en-us Tue, 16 Jan 1990 00:00:00 +0530 Mon, 21 Feb 2011 10:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66046 An uncrystallised maintenance claim or personal family obligation does not become a deductible debt or encumbrance on an estate unless it is converted into a legally enforceable charge; on that basis, daughters' shares and claimed marriage-expense allowance were rejected. The sons' shares were not aggregable for rate purposes because Muslim heirs do not hold a Mitakshara-like coparcenary interest, and the maintenance-based deduction was also disallowed absent a decree or charge. Interest in estate duty matters can be levied only where the statute or a valid extension order expressly authorises it; accordingly, interest for belated filing beyond the authorised period and on provisional demand was held unsustainable. Case-Laws Income Tax Tue, 16 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66046