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    <title>1981 (3) TMI 148 - ITAT MADRAS-D</title>
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    <description>The Tribunal upheld the decision of the Appellate CED, ruling against the deduction of estate duty from the principal value of the estate. Additionally, it held that no provision for maintenance and marriage expenses of unmarried daughters and widows should be made before computing the deceased&#039;s interest in joint family property, following the guidance of the Hindu Adoptions and Maintenance Act and a previous Madras High Court decision. The Tribunal emphasized adherence to precedent and dismissed the appeal, affirming the decisions on both issues.</description>
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    <pubDate>Wed, 04 Mar 1981 00:00:00 +0530</pubDate>
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      <title>1981 (3) TMI 148 - ITAT MADRAS-D</title>
      <link>https://www.taxtmi.com/caselaws?id=70585</link>
      <description>The Tribunal upheld the decision of the Appellate CED, ruling against the deduction of estate duty from the principal value of the estate. Additionally, it held that no provision for maintenance and marriage expenses of unmarried daughters and widows should be made before computing the deceased&#039;s interest in joint family property, following the guidance of the Hindu Adoptions and Maintenance Act and a previous Madras High Court decision. The Tribunal emphasized adherence to precedent and dismissed the appeal, affirming the decisions on both issues.</description>
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      <pubDate>Wed, 04 Mar 1981 00:00:00 +0530</pubDate>
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