https://www.taxtmi.com/caselaws?id=38554 For aggregation under section 34(1)(c) of the Estate Duty Act, the notional partition must be worked out under the applicable Hindu law principles, and the wife of the deceased's son cannot be ignored in determining the shares because her entitlement on partition forms part of the relevant computation. The estate duty basis was therefore required to be recomputed after including that share only to the extent legally permissible. The existence of a reference remedy under section 64 did not automatically bar a writ petition under article 226, because an alternative remedy is not an absolute bar where it is not equally efficacious and the dispute raises a pure question of law. en-us Wed, 16 Jun 1976 00:00:00 +0530 Wed, 07 Apr 2010 12:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38554 For aggregation under section 34(1)(c) of the Estate Duty Act, the notional partition must be worked out under the applicable Hindu law principles, and the wife of the deceased's son cannot be ignored in determining the shares because her entitlement on partition forms part of the relevant computation. The estate duty basis was therefore required to be recomputed after including that share only to the extent legally permissible. The existence of a reference remedy under section 64 did not automatically bar a writ petition under article 226, because an alternative remedy is not an absolute bar where it is not equally efficacious and the dispute raises a pure question of law. Case-Laws Income Tax Wed, 16 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38554