https://www.taxtmi.com/caselaws?id=28763 The exemption for a residential house of a Hindu undivided family under section 33(1)(n) of the Estate Duty Act, 1953 applies only to the deceased's share in the property. The provision was read with sections 34(1)(c) and 39(3), and the legal fiction in section 39(3) was confined to valuation rather than used to enlarge the exemption. Where the deceased held only an undivided interest in the joint family house, only that interest was treated as passing on death and only that share qualified for exemption, not the entire house. en-us Wed, 07 Mar 1979 00:00:00 +0530 Thu, 25 Feb 2010 15:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28763 The exemption for a residential house of a Hindu undivided family under section 33(1)(n) of the Estate Duty Act, 1953 applies only to the deceased's share in the property. The provision was read with sections 34(1)(c) and 39(3), and the legal fiction in section 39(3) was confined to valuation rather than used to enlarge the exemption. Where the deceased held only an undivided interest in the joint family house, only that interest was treated as passing on death and only that share qualified for exemption, not the entire house. Case-Laws Income Tax Wed, 07 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28763