https://www.taxtmi.com/caselaws?id=23230 Under section 50 of the Estate Duty Act, 1953, probate court-fee is deductible in full where it is paid in respect of property passing on death and liable to estate duty under the charging scheme of the Act. The court distinguished the computation provisions in section 33, holding that they do not limit relief under section 50 when the court-fee relates to the whole estate on which duty is leviable. Comparative authorities on joint Hindu family property were held inapplicable. The entire probate court-fee was therefore allowable as a deduction, not merely a proportionate part. en-us Fri, 15 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 16:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23230 Under section 50 of the Estate Duty Act, 1953, probate court-fee is deductible in full where it is paid in respect of property passing on death and liable to estate duty under the charging scheme of the Act. The court distinguished the computation provisions in section 33, holding that they do not limit relief under section 50 when the court-fee relates to the whole estate on which duty is leviable. Comparative authorities on joint Hindu family property were held inapplicable. The entire probate court-fee was therefore allowable as a deduction, not merely a proportionate part. Case-Laws Income Tax Fri, 15 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23230