https://www.taxtmi.com/caselaws?id=56908 The Tribunal construed "lineal descendant" in its plain legal sense as descent in the direct male line, such as father to son or grandfather to grandson. On that interpretation, a female Hindu and her son were not treated as standing in such direct line for aggregation under section 34(1)(c) of the Estate Duty Act, 1953. The deceased being a female Hindu, her son's share could not be treated as the interest of a lineal descendant for rate purposes. The Tribunal found it unnecessary to examine the wider issues of coparcenary interest or the effect of the Hindu Succession Act, 1956, and the revenue's appeal failed. en-us Fri, 29 Apr 1983 00:00:00 +0530 Tue, 07 Dec 2010 13:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56908 The Tribunal construed "lineal descendant" in its plain legal sense as descent in the direct male line, such as father to son or grandfather to grandson. On that interpretation, a female Hindu and her son were not treated as standing in such direct line for aggregation under section 34(1)(c) of the Estate Duty Act, 1953. The deceased being a female Hindu, her son's share could not be treated as the interest of a lineal descendant for rate purposes. The Tribunal found it unnecessary to examine the wider issues of coparcenary interest or the effect of the Hindu Succession Act, 1956, and the revenue's appeal failed. Case-Laws Income Tax Fri, 29 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56908