https://www.taxtmi.com/caselaws?id=10918 For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the relevant notional partition under section 39(1) is confined to the deceased coparcener and those entitled to a share in the coparcenary. A wife is not a coparcener under Mitakshara law and does not take a share in a partition between a father and his sons; her entitlement arises only in a different family partition setting. On that basis, the wives of sons are not introduced into the aggregation exercise, and their interests are not excluded as if they formed part of the relevant partition share. en-us Wed, 07 May 2003 00:00:00 +0530 Mon, 27 Jul 2009 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10918 For aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the relevant notional partition under section 39(1) is confined to the deceased coparcener and those entitled to a share in the coparcenary. A wife is not a coparcener under Mitakshara law and does not take a share in a partition between a father and his sons; her entitlement arises only in a different family partition setting. On that basis, the wives of sons are not introduced into the aggregation exercise, and their interests are not excluded as if they formed part of the relevant partition share. Case-Laws Income Tax Wed, 07 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10918