https://www.taxtmi.com/caselaws?id=24951 For estate duty aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the expression "lineal descendants" was construed to mean sons and not grandsons whose fathers were alive. The provision, read with section 39, applies a deemed partition immediately before death only to determine the deceased's share in Mitakshara joint family property, and that legal fiction cannot be extended beyond its limited purpose. On that construction, only 3/5ths of the property was includible in the principal value of the estate, not 27/60, and the Revenue's view was accepted. en-us Tue, 03 Mar 1987 00:00:00 +0530 Sat, 23 Jan 2010 13:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24951 For estate duty aggregation under section 34(1)(c) of the Estate Duty Act, 1953, the expression "lineal descendants" was construed to mean sons and not grandsons whose fathers were alive. The provision, read with section 39, applies a deemed partition immediately before death only to determine the deceased's share in Mitakshara joint family property, and that legal fiction cannot be extended beyond its limited purpose. On that construction, only 3/5ths of the property was includible in the principal value of the estate, not 27/60, and the Revenue's view was accepted. Case-Laws Income Tax Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24951