https://www.taxtmi.com/caselaws?id=39625 Section 34(1)(c) of the Estate Duty Act, 1953 was upheld as a valid fiscal classification that does not offend Articles 14 or 19(1)(f), because it operates only for rate determination and does not impose duty on the lineal descendants' own shares. In assessing estate duty on the death of a Mitakshara coparcener, the shares of lineal descendants may be aggregated under section 34(1)(c) for rate purposes, and then excluded from the duty actually levied under section 34(2). The assessment method was therefore sustained as a lawful levy only on property passing on death. en-us Thu, 21 Nov 1974 00:00:00 +0530 Mon, 19 Apr 2010 11:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39625 Section 34(1)(c) of the Estate Duty Act, 1953 was upheld as a valid fiscal classification that does not offend Articles 14 or 19(1)(f), because it operates only for rate determination and does not impose duty on the lineal descendants' own shares. In assessing estate duty on the death of a Mitakshara coparcener, the shares of lineal descendants may be aggregated under section 34(1)(c) for rate purposes, and then excluded from the duty actually levied under section 34(2). The assessment method was therefore sustained as a lawful levy only on property passing on death. Case-Laws Income Tax Thu, 21 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39625