https://www.taxtmi.com/caselaws?id=66497 A living wife's maintenance claim could not be treated as a deduction against joint family coparcenary property when computing a deceased coparcener's share for estate duty. The applicable Hindu law distinguished the husband's personal obligation to maintain his wife during his lifetime from the rights of dependants or heirs arising after succession opens. As no charge had been created on the property, and the wife was not a dependant entitled to claim against the estate in these circumstances, the claimed notional deduction was rejected. en-us Thu, 28 May 1987 00:00:00 +0530 Sat, 26 Feb 2011 11:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66497 A living wife's maintenance claim could not be treated as a deduction against joint family coparcenary property when computing a deceased coparcener's share for estate duty. The applicable Hindu law distinguished the husband's personal obligation to maintain his wife during his lifetime from the rights of dependants or heirs arising after succession opens. As no charge had been created on the property, and the wife was not a dependant entitled to claim against the estate in these circumstances, the claimed notional deduction was rejected. Case-Laws Income Tax Thu, 28 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66497