https://www.taxtmi.com/caselaws?id=66328 Prior partial partition and subsequent severance in status showed that the remaining properties were held by the erstwhile coparceners as tenants in common, not as joint family property, so aggregation of the lineal descendants' share for rate purposes under the Estate Duty Act was not justified. The constitutional challenge to section 34(1)(c) did not assist the accountable person. The separate addition for wells and pumpsets in the agricultural land valuation also failed because the evidence showed that the agreed valuation had already accounted for those items, making the further enhancement unsustainable. en-us Fri, 27 Feb 1987 00:00:00 +0530 Wed, 23 Feb 2011 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66328 Prior partial partition and subsequent severance in status showed that the remaining properties were held by the erstwhile coparceners as tenants in common, not as joint family property, so aggregation of the lineal descendants' share for rate purposes under the Estate Duty Act was not justified. The constitutional challenge to section 34(1)(c) did not assist the accountable person. The separate addition for wells and pumpsets in the agricultural land valuation also failed because the evidence showed that the agreed valuation had already accounted for those items, making the further enhancement unsustainable. Case-Laws Income Tax Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66328