https://www.taxtmi.com/caselaws?id=27967 Exemptions under the estate duty provisions are available only once, so relief already allowed for one house property cannot be claimed again for another property or its household articles. Accrued interest on fixed deposits is treated as part of the estate up to the date of death, subject to verification of the correct amount. For fixed deposits lying in Ceylon, valuation is based on the asset's market value at its situs, without deducting charges relevant only on remittance to India. Estate duty payable after death is not a deductible debt or encumbrance of the deceased. en-us Wed, 15 Jun 1983 00:00:00 +0530 Wed, 17 Feb 2010 11:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27967 Exemptions under the estate duty provisions are available only once, so relief already allowed for one house property cannot be claimed again for another property or its household articles. Accrued interest on fixed deposits is treated as part of the estate up to the date of death, subject to verification of the correct amount. For fixed deposits lying in Ceylon, valuation is based on the asset's market value at its situs, without deducting charges relevant only on remittance to India. Estate duty payable after death is not a deductible debt or encumbrance of the deceased. Case-Laws Income Tax Wed, 15 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27967