https://www.taxtmi.com/caselaws?id=58270 Stamp duty and conveyancing expenditure borne under the sale arrangement was treated as part of the net sale consideration, so the deceased's share was deductible in valuing the post-death sale property. Premiums paid within two years of death for policies under the Married Women's Property Act did not amount to an immediate gift inter vivos under section 9(1) of the Estate Duty Act, because the beneficiaries had only contingent rights in the policy proceeds; the policy monies were also treated as a separate estate under section 34(3). Section 34(1)(c) was applied as a rate-fixing provision, and the lineal descendants' share in joint family property was includible for rate purposes on the basis of notional partition. en-us Wed, 26 Dec 1984 00:00:00 +0530 Sat, 18 Dec 2010 12:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58270 Stamp duty and conveyancing expenditure borne under the sale arrangement was treated as part of the net sale consideration, so the deceased's share was deductible in valuing the post-death sale property. Premiums paid within two years of death for policies under the Married Women's Property Act did not amount to an immediate gift inter vivos under section 9(1) of the Estate Duty Act, because the beneficiaries had only contingent rights in the policy proceeds; the policy monies were also treated as a separate estate under section 34(3). Section 34(1)(c) was applied as a rate-fixing provision, and the lineal descendants' share in joint family property was includible for rate purposes on the basis of notional partition. Case-Laws Income Tax Wed, 26 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58270