https://www.taxtmi.com/caselaws?id=23955 Estate duty chargeable under section 5 of the Estate Duty Act, 1953 is not deductible while computing the principal value of property passing on death, and the Court applied its prior authority to reject the contrary contention. The interest of the deceased's three male lineal descendants in joint family property is includible under section 34(1)(c) for rate purposes, again following earlier precedent on the same statutory setting. Both questions were answered against the assessee and in favour of the Department. en-us Tue, 04 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 14:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23955 Estate duty chargeable under section 5 of the Estate Duty Act, 1953 is not deductible while computing the principal value of property passing on death, and the Court applied its prior authority to reject the contrary contention. The interest of the deceased's three male lineal descendants in joint family property is includible under section 34(1)(c) for rate purposes, again following earlier precedent on the same statutory setting. Both questions were answered against the assessee and in favour of the Department. Case-Laws Income Tax Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23955