https://www.taxtmi.com/caselaws?id=57720 Jewellery for estate duty was to be valued at the date of death rate, since the certified death-date valuation was the proper basis. In computing estate duty on HUF property, the deemed partition immediately before death had to be treated as a total partition for ascertaining shares; only the shares of lineal descendants were aggregable under the relevant provision, while the wives of sons were not lineal descendants and their shares had to be excluded. The interest issue was remitted for reconsideration because the order was not speaking and recomputation of the estate value was required. en-us Tue, 02 Jul 1985 00:00:00 +0530 Mon, 13 Dec 2010 11:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57720 Jewellery for estate duty was to be valued at the date of death rate, since the certified death-date valuation was the proper basis. In computing estate duty on HUF property, the deemed partition immediately before death had to be treated as a total partition for ascertaining shares; only the shares of lineal descendants were aggregable under the relevant provision, while the wives of sons were not lineal descendants and their shares had to be excluded. The interest issue was remitted for reconsideration because the order was not speaking and recomputation of the estate value was required. Case-Laws Income Tax Tue, 02 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57720