https://www.taxtmi.com/caselaws?id=37294 Section 50 of the Estate Duty Act, 1953 allows deduction only for court-fee paid in respect of property passing on death and chargeable to estate duty. In Mitakshara coparcenary property, only the deceased's share so passes, while the remaining joint family property belongs to the surviving coparceners. A succession certificate obtained for the entire joint family estate therefore does not justify deduction of the full court-fee, because the portion referable to property not passing on death is outside the statutory relief. The deduction must be restricted to the fraction attributable to the deceased's share. en-us Wed, 01 Aug 1979 00:00:00 +0530 Sat, 27 Mar 2010 18:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37294 Section 50 of the Estate Duty Act, 1953 allows deduction only for court-fee paid in respect of property passing on death and chargeable to estate duty. In Mitakshara coparcenary property, only the deceased's share so passes, while the remaining joint family property belongs to the surviving coparceners. A succession certificate obtained for the entire joint family estate therefore does not justify deduction of the full court-fee, because the portion referable to property not passing on death is outside the statutory relief. The deduction must be restricted to the fraction attributable to the deceased's share. Case-Laws Income Tax Wed, 01 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37294