https://www.taxtmi.com/caselaws?id=67255 For estate-duty valuation of a coparcenary interest, the notional partition immediately before death must reflect all legitimate charges on the joint family property, including the maintenance and marriage expenses of an unmarried daughter; that deduction was allowed. The challenge to the departmental valuation of the deceased's one-third HUF share failed because the difference from the disclosed value was small and there was no material error in principle, so the adopted valuation was upheld. en-us Mon, 07 Apr 1986 00:00:00 +0530 Wed, 09 Mar 2011 17:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67255 For estate-duty valuation of a coparcenary interest, the notional partition immediately before death must reflect all legitimate charges on the joint family property, including the maintenance and marriage expenses of an unmarried daughter; that deduction was allowed. The challenge to the departmental valuation of the deceased's one-third HUF share failed because the difference from the disclosed value was small and there was no material error in principle, so the adopted valuation was upheld. Case-Laws Income Tax Mon, 07 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67255