https://www.taxtmi.com/caselaws?id=67208 A claim for deduction of daughters' marriage expenses could be entertained at the appellate stage where the factual basis, including the will, was already on record, so the objection that it was raised for the first time failed. Under section 39 of the Estate Duty Act, 1953, however, the deduction for marriage provision in joint Hindu family property was confined to the deceased's share as determined on notional partition immediately before death. No further allowance beyond that share was authorised, so the enlarged deduction was rejected. en-us Fri, 09 Jul 1982 00:00:00 +0530 Wed, 09 Mar 2011 15:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67208 A claim for deduction of daughters' marriage expenses could be entertained at the appellate stage where the factual basis, including the will, was already on record, so the objection that it was raised for the first time failed. Under section 39 of the Estate Duty Act, 1953, however, the deduction for marriage provision in joint Hindu family property was confined to the deceased's share as determined on notional partition immediately before death. No further allowance beyond that share was authorised, so the enlarged deduction was rejected. Case-Laws Income Tax Fri, 09 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67208