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    <title>1982 (9) TMI 5 - MADRAS High Court</title>
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    <description>A legally enforceable provision for an unmarried daughter&#039;s marriage expenses can be treated as a deductible burden on Hindu ancestral or coparcenary property for estate duty purposes. The text explains that the daughter&#039;s right arises under Hindu law independently of the father&#039;s personal obligation, that section 27 of the Hindu Adoptions and Maintenance Act, 1956 does not abolish that pre-existing right, and that section 44 of the Estate Duty Act, 1953 permits deduction of the resulting debt or encumbrance when the deceased died possessed of such property.</description>
    <language>en-us</language>
    <pubDate>Thu, 09 Sep 1982 00:00:00 +0530</pubDate>
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      <title>1982 (9) TMI 5 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28077</link>
      <description>A legally enforceable provision for an unmarried daughter&#039;s marriage expenses can be treated as a deductible burden on Hindu ancestral or coparcenary property for estate duty purposes. The text explains that the daughter&#039;s right arises under Hindu law independently of the father&#039;s personal obligation, that section 27 of the Hindu Adoptions and Maintenance Act, 1956 does not abolish that pre-existing right, and that section 44 of the Estate Duty Act, 1953 permits deduction of the resulting debt or encumbrance when the deceased died possessed of such property.</description>
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      <pubDate>Thu, 09 Sep 1982 00:00:00 +0530</pubDate>
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