https://www.taxtmi.com/caselaws?id=35758 For estate duty purposes, the exemption for a dwelling house under section 33(1)(n) of the Estate Duty Act, 1953 must be read with section 39 governing valuation of a Hindu undivided family's coparcenary interest. The joint family property is first valued on the statutory footing before partition, and the exempt value is excluded only in working out the deceased's share. The exemption therefore applies only to the extent of the deceased's share in the dwelling house forming part of the joint family property, and not to the full value of the house. en-us Wed, 19 Dec 1979 00:00:00 +0530 Tue, 16 Mar 2010 14:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35758 For estate duty purposes, the exemption for a dwelling house under section 33(1)(n) of the Estate Duty Act, 1953 must be read with section 39 governing valuation of a Hindu undivided family's coparcenary interest. The joint family property is first valued on the statutory footing before partition, and the exempt value is excluded only in working out the deceased's share. The exemption therefore applies only to the extent of the deceased's share in the dwelling house forming part of the joint family property, and not to the full value of the house. Case-Laws Income Tax Wed, 19 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35758