https://www.taxtmi.com/caselaws?id=70338 For estate duty valuation of a deceased coparcener's interest, the share is determined on a notional partition immediately before death under the Estate Duty Act. Estate duty payable is not deductible from the principal value of the estate, and no separate provision is allowed for the maintenance or marriage expenses of an unmarried daughter and widow when computing the deceased's share in joint family property. en-us Wed, 04 Mar 1981 00:00:00 +0530 Fri, 15 Apr 2011 16:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70338 For estate duty valuation of a deceased coparcener's interest, the share is determined on a notional partition immediately before death under the Estate Duty Act. Estate duty payable is not deductible from the principal value of the estate, and no separate provision is allowed for the maintenance or marriage expenses of an unmarried daughter and widow when computing the deceased's share in joint family property. Case-Laws Income Tax Wed, 04 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70338