https://www.taxtmi.com/caselaws?id=15920 A claim for maintenance of a widow and unmarried daughter, including the daughter's marriage expenses, is not deductible in estate duty computation unless it has become a legally enforceable charge or encumbrance on the deceased's estate. The Hindu Adoptions and Maintenance Act, 1956 may recognise a right to maintenance and reasonable marriage expenses, but that right does not by itself create an automatic charge on the property. As no charge had been created and no material showed the estate was burdened by debt or liability, the amount could not be deducted. The deduction was therefore disallowed and the answer to the referred question was against the assessee. en-us Tue, 10 Feb 1998 00:00:00 +0530 Sat, 29 Aug 2009 18:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15920 A claim for maintenance of a widow and unmarried daughter, including the daughter's marriage expenses, is not deductible in estate duty computation unless it has become a legally enforceable charge or encumbrance on the deceased's estate. The Hindu Adoptions and Maintenance Act, 1956 may recognise a right to maintenance and reasonable marriage expenses, but that right does not by itself create an automatic charge on the property. As no charge had been created and no material showed the estate was burdened by debt or liability, the amount could not be deducted. The deduction was therefore disallowed and the answer to the referred question was against the assessee. Case-Laws Income Tax Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15920