https://www.taxtmi.com/caselaws?id=58098 Under section 34(1)(c) of the Estate Duty Act, 1953, the interest of lineal descendants in Mitakshara joint family property is aggregated for rate purposes when computing the principal value of the deceased's estate. The Tribunal preferred later High Court authority holding that the provision removes disparity in estate duty incidence and rejected the article 14 challenge to aggregation. Accordingly, the lineal descendants' share was includible in the estate, and the accountable person's objection failed. en-us Tue, 31 Jan 1984 00:00:00 +0530 Fri, 17 Dec 2010 13:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58098 Under section 34(1)(c) of the Estate Duty Act, 1953, the interest of lineal descendants in Mitakshara joint family property is aggregated for rate purposes when computing the principal value of the deceased's estate. The Tribunal preferred later High Court authority holding that the provision removes disparity in estate duty incidence and rejected the article 14 challenge to aggregation. Accordingly, the lineal descendants' share was includible in the estate, and the accountable person's objection failed. Case-Laws Income Tax Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58098