https://www.taxtmi.com/caselaws?id=16279 For estate duty rate purposes under section 34(1)(c) of the Estate Duty Act, 1953, the interests of the deceased member's lineal descendants in joint family property are aggregated with the coparcenary interest passing on death. The earlier jurisdictional ruling upholding the validity and operation of that provision was binding, and the contrary Madras view had already been reversed by the Supreme Court. On that basis, the Tribunal erred in excluding the descendants' shares from aggregation. The share of the three lineal descendants was therefore rightly added to the deceased's share for determining the applicable rate of estate duty, and the issue was decided against the assessee and in favour of the Revenue. en-us Mon, 12 May 1997 00:00:00 +0530 Fri, 04 Sep 2009 18:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16279 For estate duty rate purposes under section 34(1)(c) of the Estate Duty Act, 1953, the interests of the deceased member's lineal descendants in joint family property are aggregated with the coparcenary interest passing on death. The earlier jurisdictional ruling upholding the validity and operation of that provision was binding, and the contrary Madras view had already been reversed by the Supreme Court. On that basis, the Tribunal erred in excluding the descendants' shares from aggregation. The share of the three lineal descendants was therefore rightly added to the deceased's share for determining the applicable rate of estate duty, and the issue was decided against the assessee and in favour of the Revenue. Case-Laws Income Tax Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16279