https://www.taxtmi.com/caselaws?id=70585 For estate duty valuation of a deceased coparcener's interest, the notional partition under the Estate Duty Act must be applied as required by law. Estate duty payable was held not deductible from the principal value of the estate, following prior High Court authority. A further claim to reduce the property available for partition by amounts for the widow's maintenance and the unmarried daughter's marriage expenses was also rejected, as no such provision was allowable before computing the deceased's interest. The appeal therefore failed on both grounds and the assessment was sustained. en-us Wed, 04 Mar 1981 00:00:00 +0530 Mon, 18 Apr 2011 10:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70585 For estate duty valuation of a deceased coparcener's interest, the notional partition under the Estate Duty Act must be applied as required by law. Estate duty payable was held not deductible from the principal value of the estate, following prior High Court authority. A further claim to reduce the property available for partition by amounts for the widow's maintenance and the unmarried daughter's marriage expenses was also rejected, as no such provision was allowable before computing the deceased's interest. The appeal therefore failed on both grounds and the assessment was sustained. Case-Laws Income Tax Wed, 04 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70585