https://www.taxtmi.com/caselaws?id=19340 Section 33(1)(n) of the Estate Duty Act, 1953 exempts only one house or part thereof used by the deceased for residence, and the exemption is limited to property belonging to the deceased and passing on death. Section 34(1)(c) separately requires aggregation of the interests of all lineal descendants in joint family or coparcenary property for determining the rate of estate duty. The deceased's residential-house exemption does not override this aggregation rule, so the lineal descendants' share in coparcenary house property is included for rate purposes even though that share does not pass on the deceased's death. en-us Wed, 04 Jan 1995 00:00:00 +0530 Thu, 05 Nov 2009 15:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19340 Section 33(1)(n) of the Estate Duty Act, 1953 exempts only one house or part thereof used by the deceased for residence, and the exemption is limited to property belonging to the deceased and passing on death. Section 34(1)(c) separately requires aggregation of the interests of all lineal descendants in joint family or coparcenary property for determining the rate of estate duty. The deceased's residential-house exemption does not override this aggregation rule, so the lineal descendants' share in coparcenary house property is included for rate purposes even though that share does not pass on the deceased's death. Case-Laws Income Tax Wed, 04 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19340