https://www.taxtmi.com/caselaws?id=14018 Section 34(1)(c) of the Estate Duty Act remained operative for rate aggregation of lineal descendants' share in coparcenary property, and the notional partition under section 6 of the Hindu Succession Act did not displace that rule. Estate duty payable under section 5 was not deductible in computing the principal value of the estate, and contingent marriage expenses of unmarried daughters were not deductible as a debt or encumbrance absent crystallisation. On the factual findings, the credit balance in Shri Jugal Kishore's account and the annuity deposit were family properties, so only the deceased's share was includible. The amount standing to the credit of Smt. Champa Devi devolved on her sons, with only the deceased's half share included. en-us Thu, 13 Jan 2000 00:00:00 +0530 Tue, 07 Jul 2009 16:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14018 Section 34(1)(c) of the Estate Duty Act remained operative for rate aggregation of lineal descendants' share in coparcenary property, and the notional partition under section 6 of the Hindu Succession Act did not displace that rule. Estate duty payable under section 5 was not deductible in computing the principal value of the estate, and contingent marriage expenses of unmarried daughters were not deductible as a debt or encumbrance absent crystallisation. On the factual findings, the credit balance in Shri Jugal Kishore's account and the annuity deposit were family properties, so only the deceased's share was includible. The amount standing to the credit of Smt. Champa Devi devolved on her sons, with only the deceased's half share included. Case-Laws Income Tax Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14018