https://www.taxtmi.com/caselaws?id=28721 For estate duty on a deceased coparcener's interest in Hindu joint family property, section 33(1)(n) of the Estate Duty Act, 1953 was applied to the entire residential house used by the deceased, up to the statutory limit, before any notional partition under section 39 was made. The statutory fiction in section 39(3) requires the joint family property to be treated as belonging to the deceased for valuation, but it does not displace the prior exemption of the residential house. Once the house is fully excluded within the permitted limit, it cannot be brought back into the deceased's share or aggregated with lineal descendants' shares under section 34(1)(c). en-us Thu, 17 Feb 1983 00:00:00 +0530 Thu, 25 Feb 2010 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28721 For estate duty on a deceased coparcener's interest in Hindu joint family property, section 33(1)(n) of the Estate Duty Act, 1953 was applied to the entire residential house used by the deceased, up to the statutory limit, before any notional partition under section 39 was made. The statutory fiction in section 39(3) requires the joint family property to be treated as belonging to the deceased for valuation, but it does not displace the prior exemption of the residential house. Once the house is fully excluded within the permitted limit, it cannot be brought back into the deceased's share or aggregated with lineal descendants' shares under section 34(1)(c). Case-Laws Income Tax Thu, 17 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28721