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    <title>1998 (4) TMI 131 - ANDHRA PRADESH High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=16989</link>
    <description>For estate duty computation, a deceased coparcener&#039;s share in joint Hindu family property must be ascertained by a notional partition after providing for family liabilities. The court noted that the joint family property is liable for the legitimate marriage expenses of an unmarried daughter, and such probable expenses are to be set apart before dividing the remaining property. On that basis, the deduction towards the daughter&#039;s marriage expenses was allowed before determining the deceased&#039;s share, and the issue was answered against the Revenue.</description>
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    <pubDate>Thu, 09 Apr 1998 00:00:00 +0530</pubDate>
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      <title>1998 (4) TMI 131 - ANDHRA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16989</link>
      <description>For estate duty computation, a deceased coparcener&#039;s share in joint Hindu family property must be ascertained by a notional partition after providing for family liabilities. The court noted that the joint family property is liable for the legitimate marriage expenses of an unmarried daughter, and such probable expenses are to be set apart before dividing the remaining property. On that basis, the deduction towards the daughter&#039;s marriage expenses was allowed before determining the deceased&#039;s share, and the issue was answered against the Revenue.</description>
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      <law>Income Tax</law>
      <pubDate>Thu, 09 Apr 1998 00:00:00 +0530</pubDate>
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