https://www.taxtmi.com/caselaws?id=26408 A widow's maintenance right under Hindu law was held not to reduce the dutiable estate unless it had become an enforceable charge or encumbrance during the deceased's lifetime. Because there was no decree, agreement, or charge fastened on the property, and the widow's statutory claim was extinguished when she inherited as a Class I heir, the maintenance allowance was not deductible as a debt or encumbrance under the Estate Duty Act. Estate duty payable under the Act itself was also held not to be deductible under section 44, which is confined to debts and encumbrances created by the deceased. en-us Mon, 23 Jun 1986 00:00:00 +0530 Thu, 04 Feb 2010 17:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26408 A widow's maintenance right under Hindu law was held not to reduce the dutiable estate unless it had become an enforceable charge or encumbrance during the deceased's lifetime. Because there was no decree, agreement, or charge fastened on the property, and the widow's statutory claim was extinguished when she inherited as a Class I heir, the maintenance allowance was not deductible as a debt or encumbrance under the Estate Duty Act. Estate duty payable under the Act itself was also held not to be deductible under section 44, which is confined to debts and encumbrances created by the deceased. Case-Laws Income Tax Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26408