https://www.taxtmi.com/caselaws?id=36964 Under the Estate Duty Act, 1953, the residential-house exemption under section 33(1)(n) was confined to the deceased's own share in Mitakshara Hindu undivided family property and did not extend to the shares of lineal descendants for rate purposes under section 34. The deceased's interest in coparcenary property was to be computed on notional partition, and the wife had no proprietary share in the joint family estate during the deceased's lifetime. Her right to maintenance was a personal right only, so no deduction was allowable in the absence of a decree or agreement creating a charge. en-us Wed, 02 Aug 1978 00:00:00 +0530 Thu, 25 Mar 2010 16:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36964 Under the Estate Duty Act, 1953, the residential-house exemption under section 33(1)(n) was confined to the deceased's own share in Mitakshara Hindu undivided family property and did not extend to the shares of lineal descendants for rate purposes under section 34. The deceased's interest in coparcenary property was to be computed on notional partition, and the wife had no proprietary share in the joint family estate during the deceased's lifetime. Her right to maintenance was a personal right only, so no deduction was allowable in the absence of a decree or agreement creating a charge. Case-Laws Income Tax Wed, 02 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36964