https://www.taxtmi.com/caselaws?id=11078 Unmarried daughters' marriage expenses were treated as an enforceable liability against ancestral or coparcenary property and, where the deceased held such property, as a deductible debt under the Estate Duty Act, 1953. The article also states that exemption for a self-occupied residential house under section 33(1)(n) can be considered on a notional partition basis in an HUF context, so the exemption is not confined to the deceased's fractional share if the facts support the house falling to that share. Both points favoured the accountable person and were held against the Revenue. 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 Unmarried daughters' marriage expenses were treated as an enforceable liability against ancestral or coparcenary property and, where the deceased held such property, as a deductible debt under the Estate Duty Act, 1953. The article also states that exemption for a self-occupied residential house under section 33(1)(n) can be considered on a notional partition basis in an HUF context, so the exemption is not confined to the deceased's fractional share if the facts support the house falling to that share. Both points favoured the accountable person and were held against the Revenue. Case-Laws Income Tax Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11078