https://www.taxtmi.com/caselaws?id=8631 Section 34(1)(c) of the Estate Duty Act permits aggregation of a deceased's share with lineal descendants' shares for rate purposes, and this mechanism was treated as incidental to Parliament's power to legislate on estate duty under Entry 87 of List I read with article 366(9). The provision was also considered constitutionally valid because the classification between a Mitakshara Hindu father dying with lineal descendants and other cases was held to have a rational nexus with the duty's object, and the aggregation affects only the rate on property passing on death, not the underlying property right. An earlier decision was confined to a different aggregation issue and did not bar this approach. en-us Fri, 27 Aug 1971 00:00:00 +0530 Fri, 08 May 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8631 Section 34(1)(c) of the Estate Duty Act permits aggregation of a deceased's share with lineal descendants' shares for rate purposes, and this mechanism was treated as incidental to Parliament's power to legislate on estate duty under Entry 87 of List I read with article 366(9). The provision was also considered constitutionally valid because the classification between a Mitakshara Hindu father dying with lineal descendants and other cases was held to have a rational nexus with the duty's object, and the aggregation affects only the rate on property passing on death, not the underlying property right. An earlier decision was confined to a different aggregation issue and did not bar this approach. Case-Laws Income Tax Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8631