https://www.taxtmi.com/circulars?id=10013 Inclusion of lineal descendants' shares in calculating the estate duty rate under section 34(1)(c) is disputed on equal protection grounds, with conflicting high court decisions. The revenue board instructs officers to notify the decision upholding inclusion, to rely on that decision in appeals where the contrary view is invoked, to note that tax authorities cannot pronounce on constitutional validity, and to pursue appeals or references against appellate decisions following the opposing judgment. en-us Wed, 28 Mar 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10013 Inclusion of lineal descendants' shares in calculating the estate duty rate under section 34(1)(c) is disputed on equal protection grounds, with conflicting high court decisions. The revenue board instructs officers to notify the decision upholding inclusion, to rely on that decision in appeals where the contrary view is invoked, to note that tax authorities cannot pronounce on constitutional validity, and to pursue appeals or references against appellate decisions following the opposing judgment. Circulars Income Tax Wed, 28 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10013