https://www.taxtmi.com/caselaws?id=25470 In a joint family residential house, exemption under section 33(1)(n) of the Estate Duty Act applies only to the portion that actually passes on death, namely the deceased's share determined on a notional partition under section 39. The entire house is not exempt where only the deceased's interest passes. Because the exemption is confined to that share, the lineal descendants' interest in the same house remains relevant for aggregation under section 34(1)(c) when computing the rate of duty. The contrary view treating the whole property as exempt was rejected, and the Revenue's position was accepted. en-us Tue, 30 Jun 1987 00:00:00 +0530 Thu, 28 Jan 2010 17:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25470 In a joint family residential house, exemption under section 33(1)(n) of the Estate Duty Act applies only to the portion that actually passes on death, namely the deceased's share determined on a notional partition under section 39. The entire house is not exempt where only the deceased's interest passes. Because the exemption is confined to that share, the lineal descendants' interest in the same house remains relevant for aggregation under section 34(1)(c) when computing the rate of duty. The contrary view treating the whole property as exempt was rejected, and the Revenue's position was accepted. Case-Laws Income Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25470