https://www.taxtmi.com/caselaws?id=69209 Estate duty on joint family property was held to apply to the deceased's entire interest where the deceased was the sole surviving coparcener, because no valid coparcenary partition could be assumed immediately before death and the notional partition fiction could not reduce the passing property to a fractional share. The amount set apart for an unmarried daughter's marriage expenses was also not deductible, as a Hindu-law obligation to provide for marriage does not by itself create a legally enforceable charge on the estate. The dutiable estate was therefore assessable on the full property passing on death, with no allowance for the proposed marriage provision. en-us Mon, 21 Mar 1977 00:00:00 +0530 Tue, 05 Apr 2011 17:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69209 Estate duty on joint family property was held to apply to the deceased's entire interest where the deceased was the sole surviving coparcener, because no valid coparcenary partition could be assumed immediately before death and the notional partition fiction could not reduce the passing property to a fractional share. The amount set apart for an unmarried daughter's marriage expenses was also not deductible, as a Hindu-law obligation to provide for marriage does not by itself create a legally enforceable charge on the estate. The dutiable estate was therefore assessable on the full property passing on death, with no allowance for the proposed marriage provision. Case-Laws Income Tax Mon, 21 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69209