https://www.taxtmi.com/caselaws?id=36406 A binding declaration that section 34(1)(c) of the Estate Duty Act was ultra vires had to be applied in subsequent assessment proceedings, so the Tribunal erred in refusing to entertain an additional ground based on that declaration; the point was therefore to be considered in favour of the assessee. For exemption under section 33(1)(n), the residential house held as joint family property had first to be valued as a whole and the deceased's share ascertained, and the exemption was then confined to that share, subject to the statutory ceiling; this method was upheld in favour of the revenue. en-us Tue, 10 Jul 1979 00:00:00 +0530 Mon, 22 Mar 2010 11:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36406 A binding declaration that section 34(1)(c) of the Estate Duty Act was ultra vires had to be applied in subsequent assessment proceedings, so the Tribunal erred in refusing to entertain an additional ground based on that declaration; the point was therefore to be considered in favour of the assessee. For exemption under section 33(1)(n), the residential house held as joint family property had first to be valued as a whole and the deceased's share ascertained, and the exemption was then confined to that share, subject to the statutory ceiling; this method was upheld in favour of the revenue. Case-Laws Income Tax Tue, 10 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36406