https://www.taxtmi.com/caselaws?id=17231 For aggregation under section 34(1)(c) read with section 39 of the Estate Duty Act, 1953, the notional partition is confined to the deceased and those Hindu undivided family members who would have been entitled to a share on partition immediately before death. On that basis, the wives of coparceners are not to be included when computing the lineal descendants' share for aggregation. The commentary rejects the contrary view of the Calcutta High Court and follows the reasoning of the Madhya Pradesh High Court, concluding that the exclusion of the wives was incorrect and that aggregation must be made without excluding their interests. en-us Tue, 11 Mar 1997 00:00:00 +0530 Sat, 19 Sep 2009 18:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17231 For aggregation under section 34(1)(c) read with section 39 of the Estate Duty Act, 1953, the notional partition is confined to the deceased and those Hindu undivided family members who would have been entitled to a share on partition immediately before death. On that basis, the wives of coparceners are not to be included when computing the lineal descendants' share for aggregation. The commentary rejects the contrary view of the Calcutta High Court and follows the reasoning of the Madhya Pradesh High Court, concluding that the exclusion of the wives was incorrect and that aggregation must be made without excluding their interests. Case-Laws Income Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17231