https://www.taxtmi.com/caselaws?id=11078 Marriage expenses of unmarried daughters constitute a deductible liability from a deceased's estate where personal law makes ancestral or coparcenary property answerable for that obligation. The distinction between liabilities confined to separate property and those attaching to ancestral property determines deductibility under the Estate Duty Act, 1953. For a self-occupied residential house forming part of Hindu undivided family property, the statutory exemption may be determined through a notional partition immediately before death. Where family assets support allocation of the entire house to the deceased's notional share, the exemption need not be restricted to the actual fractional share adopted for valuation. en-us Wed, 10 Jul 2002 00:00:00 +0530 Thu, 30 Jul 2009 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11078 Marriage expenses of unmarried daughters constitute a deductible liability from a deceased's estate where personal law makes ancestral or coparcenary property answerable for that obligation. The distinction between liabilities confined to separate property and those attaching to ancestral property determines deductibility under the Estate Duty Act, 1953. For a self-occupied residential house forming part of Hindu undivided family property, the statutory exemption may be determined through a notional partition immediately before death. Where family assets support allocation of the entire house to the deceased's notional share, the exemption need not be restricted to the actual fractional share adopted for valuation. Case-Laws Income Tax Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11078