https://www.taxtmi.com/caselaws?id=28131 For aggregation under section 34(1)(c) of the Estate Duty Act, the interests of all lineal descendants in HUF property must be taken into account on the basis of the notional partition under section 39. The wives of sons do not get a share in that notional partition, so their interests cannot be included in the aggregate. On that basis, the Tribunal's figure of 39.51% was held incorrect and the correct aggregate was 3/5ths, or 60%, in favour of the Revenue. en-us Tue, 01 Feb 1983 00:00:00 +0530 Fri, 19 Feb 2010 12:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28131 For aggregation under section 34(1)(c) of the Estate Duty Act, the interests of all lineal descendants in HUF property must be taken into account on the basis of the notional partition under section 39. The wives of sons do not get a share in that notional partition, so their interests cannot be included in the aggregate. On that basis, the Tribunal's figure of 39.51% was held incorrect and the correct aggregate was 3/5ths, or 60%, in favour of the Revenue. Case-Laws Income Tax Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28131