https://www.taxtmi.com/caselaws?id=37913 For aggregation under the Estate Duty Act, an adopted son is a lineal descendant because adoption places the child in the adoptive line of descent with the incidents of sonship under Hindu law. The court also applied its earlier view that estate duty payable on the passing of the deceased's property is deductible in computing principal value, and resolved that question against the accountable person. On the residential house exemption, the court followed its prior ruling and held that the Hindu undivided family house was exempt to the extent applicable, despite the deceased holding only a one-half share. en-us Fri, 03 Feb 1978 00:00:00 +0530 Thu, 01 Apr 2010 17:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37913 For aggregation under the Estate Duty Act, an adopted son is a lineal descendant because adoption places the child in the adoptive line of descent with the incidents of sonship under Hindu law. The court also applied its earlier view that estate duty payable on the passing of the deceased's property is deductible in computing principal value, and resolved that question against the accountable person. On the residential house exemption, the court followed its prior ruling and held that the Hindu undivided family house was exempt to the extent applicable, despite the deceased holding only a one-half share. Case-Laws Income Tax Fri, 03 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37913