https://www.taxtmi.com/caselaws?id=70852 Property specifically exempt from estate duty under section 33(1)(n) was considered outside the rateable aggregation under section 34. Reading the aggregation and exemption provisions together, the exclusion in section 34(1)(a) was treated as overriding the inclusionary effect of section 34(1)(c) for exempt property. Accordingly, a residential house that qualified for exemption could not be included in computing the lineal descendants' share for rate purposes merely because it formed part of coparcenary property, and the assessee succeeded. en-us Thu, 16 Sep 1982 00:00:00 +0530 Tue, 19 Apr 2011 16:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70852 Property specifically exempt from estate duty under section 33(1)(n) was considered outside the rateable aggregation under section 34. Reading the aggregation and exemption provisions together, the exclusion in section 34(1)(a) was treated as overriding the inclusionary effect of section 34(1)(c) for exempt property. Accordingly, a residential house that qualified for exemption could not be included in computing the lineal descendants' share for rate purposes merely because it formed part of coparcenary property, and the assessee succeeded. Case-Laws Income Tax Thu, 16 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70852