https://www.taxtmi.com/caselaws?id=24165 Under section 34(1)(c) of the Estate Duty Act, 1953, aggregation for determining estate duty rate is confined to interests in joint family property falling to the deceased's lineal descendants. The widow of a pre-deceased son is not a lineal descendant, so the share devolving on her by succession cannot be treated as part of the coparcenary interest for aggregation. The principal value is first ascertained with reference to the deceased's share, and only the qualifying descendants' interests can be included. en-us Thu, 30 Mar 1989 00:00:00 +0530 Mon, 18 Jan 2010 11:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24165 Under section 34(1)(c) of the Estate Duty Act, 1953, aggregation for determining estate duty rate is confined to interests in joint family property falling to the deceased's lineal descendants. The widow of a pre-deceased son is not a lineal descendant, so the share devolving on her by succession cannot be treated as part of the coparcenary interest for aggregation. The principal value is first ascertained with reference to the deceased's share, and only the qualifying descendants' interests can be included. Case-Laws Income Tax Thu, 30 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24165