https://www.taxtmi.com/caselaws?id=10413 Section 34(1)(c) of the Estate Duty Act, 1953 applies only where the deceased had the status of a coparcener. A Hindu coparcenary is narrower than a Hindu joint family and consists only of persons who acquire an interest by birth in coparcenary property. A Hindu widow, after the Hindu Succession Act, 1956, is not a coparcener and has no right to demand partition; she is only a member of a Hindu undivided family. On that basis, the statutory condition for aggregation under section 34(1)(c) was not met, and the provision was held inapplicable. en-us Fri, 20 Aug 2004 00:00:00 +0530 Wed, 15 Jul 2009 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10413 Section 34(1)(c) of the Estate Duty Act, 1953 applies only where the deceased had the status of a coparcener. A Hindu coparcenary is narrower than a Hindu joint family and consists only of persons who acquire an interest by birth in coparcenary property. A Hindu widow, after the Hindu Succession Act, 1956, is not a coparcener and has no right to demand partition; she is only a member of a Hindu undivided family. On that basis, the statutory condition for aggregation under section 34(1)(c) was not met, and the provision was held inapplicable. Case-Laws Income Tax Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10413