https://www.taxtmi.com/caselaws?id=19355 Exemption under section 33(1)(n) of the Estate Duty Act applies only to the deceased's own share in property passing on death. In coparcenary or Hindu undivided family property, the share of lineal descendants is not covered by that exemption. For rate purposes under section 34(1)(c), that share must be aggregated with the principal value of the estate. The Court rejected the Tribunal's earlier view and answered the question against the assessee, in favour of the Revenue. en-us Tue, 10 Jan 1995 00:00:00 +0530 Thu, 05 Nov 2009 16:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19355 Exemption under section 33(1)(n) of the Estate Duty Act applies only to the deceased's own share in property passing on death. In coparcenary or Hindu undivided family property, the share of lineal descendants is not covered by that exemption. For rate purposes under section 34(1)(c), that share must be aggregated with the principal value of the estate. The Court rejected the Tribunal's earlier view and answered the question against the assessee, in favour of the Revenue. Case-Laws Income Tax Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19355