https://www.taxtmi.com/caselaws?id=26601 Under the Estate Duty Act, aggregation under section 34(1)(c) applies only where the property passing on death is itself a chargeable estate. The deceased's 1/6th share in joint Hindu family property was below the statutory dutiable threshold and fell within the nil-rate band, so it was not independently chargeable to estate duty. On those facts, the lineal descendants' interests could not be aggregated with that share merely to create a duty liability. The Tribunal's direction to aggregate was therefore incorrect, and no estate duty was payable on the deceased's share. en-us Thu, 20 Mar 1986 00:00:00 +0530 Sat, 06 Feb 2010 12:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26601 Under the Estate Duty Act, aggregation under section 34(1)(c) applies only where the property passing on death is itself a chargeable estate. The deceased's 1/6th share in joint Hindu family property was below the statutory dutiable threshold and fell within the nil-rate band, so it was not independently chargeable to estate duty. On those facts, the lineal descendants' interests could not be aggregated with that share merely to create a duty liability. The Tribunal's direction to aggregate was therefore incorrect, and no estate duty was payable on the deceased's share. Case-Laws Income Tax Thu, 20 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26601