https://www.taxtmi.com/caselaws?id=289555 Section 50 of the Estate Duty Act allows deduction only for court-fees attributable to the deceased's chargeable interest, because estate duty is levied solely on the property passing on death and not on the entire joint family estate. In coparcenary property, the deceased's share is notionally ascertained as if partition had occurred immediately before death, so aggregation provisions affect only the rate and do not expand the tax base. The deduction was therefore confined to the court-fees relatable to the deceased's taxable share, and not to the whole amount paid. en-us Sat, 24 Jun 1967 00:00:00 +0530 Thu, 06 Aug 2020 14:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289555 Section 50 of the Estate Duty Act allows deduction only for court-fees attributable to the deceased's chargeable interest, because estate duty is levied solely on the property passing on death and not on the entire joint family estate. In coparcenary property, the deceased's share is notionally ascertained as if partition had occurred immediately before death, so aggregation provisions affect only the rate and do not expand the tax base. The deduction was therefore confined to the court-fees relatable to the deceased's taxable share, and not to the whole amount paid. Case-Laws Income Tax Sat, 24 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289555