https://www.taxtmi.com/caselaws?id=59143 Donations to approved educational institutions and hospitals covered by a notification under section 33(2) of the Estate Duty Act were held includible in the estate for aggregation under section 34. The scheme of sections 33 and 34 distinguishes property wholly exempt under section 33(1), which is excluded from aggregation, from property granted further relief under section 33(2), which remains part of the aggregate estate even though no duty is levied on the exempt portion. The notification therefore affected only the rate calculation and did not create a complete exclusion from aggregation; the Appellate Authority's finding was upheld. en-us Thu, 26 Apr 1990 00:00:00 +0530 Sat, 25 Dec 2010 12:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59143 Donations to approved educational institutions and hospitals covered by a notification under section 33(2) of the Estate Duty Act were held includible in the estate for aggregation under section 34. The scheme of sections 33 and 34 distinguishes property wholly exempt under section 33(1), which is excluded from aggregation, from property granted further relief under section 33(2), which remains part of the aggregate estate even though no duty is levied on the exempt portion. The notification therefore affected only the rate calculation and did not create a complete exclusion from aggregation; the Appellate Authority's finding was upheld. Case-Laws Income Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59143