https://www.taxtmi.com/caselaws?id=71788 Provision claimed for the marriage expenses of unmarried dependent daughters was not allowable as a deductible debt in computing estate duty under section 44 of the Estate Duty Act. A debt was required to be an existing, legally enforceable obligation, not a contingent liability dependent on a future event. Although Hindu law principles and section 4 of the Hindu Adoptions and Maintenance Act, 1956 were considered, the liability for marriage expenses was treated as a recognised legal claim rather than a present debt chargeable against the estate. The deduction therefore failed. en-us Thu, 05 Mar 1987 00:00:00 +0530 Wed, 27 Apr 2011 11:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71788 Provision claimed for the marriage expenses of unmarried dependent daughters was not allowable as a deductible debt in computing estate duty under section 44 of the Estate Duty Act. A debt was required to be an existing, legally enforceable obligation, not a contingent liability dependent on a future event. Although Hindu law principles and section 4 of the Hindu Adoptions and Maintenance Act, 1956 were considered, the liability for marriage expenses was treated as a recognised legal claim rather than a present debt chargeable against the estate. The deduction therefore failed. Case-Laws Income Tax Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71788