https://www.taxtmi.com/caselaws?id=66718 For estate duty computation, joint family property or self-acquired property validly blended into the common hotchpot must be assessed on a notional partition basis, and the deceased's share determined accordingly; on the facts, only one-third was includible. A valuation of agricultural lands at the adopted rate was sustained because the opposing report was stereotyped and insufficiently reasoned. In working out the notional partition, the unmarried daughters' enforceable rights to maintenance and marriage expenses had first to be recognised as a charge on the joint family property and deducted before division of the balance among the father and sons. en-us Thu, 10 Jun 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66718 For estate duty computation, joint family property or self-acquired property validly blended into the common hotchpot must be assessed on a notional partition basis, and the deceased's share determined accordingly; on the facts, only one-third was includible. A valuation of agricultural lands at the adopted rate was sustained because the opposing report was stereotyped and insufficiently reasoned. In working out the notional partition, the unmarried daughters' enforceable rights to maintenance and marriage expenses had first to be recognised as a charge on the joint family property and deducted before division of the balance among the father and sons. Case-Laws Income Tax Thu, 10 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66718