https://www.taxtmi.com/caselaws?id=61127 For estate duty aggregation in a Mitakshara HUF, the deceased's interest must be determined on the basis of a notional partition. Applying that principle, the son's wife was a sharer in the smaller HUF headed by the deceased's son and could not be excluded when determining the lineal descendants' shares. The aggregation therefore could not be confined to the son and grandsons alone, and the taxable estate had to be recomputed on that basis. The assessee's computation was accepted for recomputation, and the assessment was set aside to the extent necessary to reflect the correct notional partition shares. en-us Wed, 23 May 1979 00:00:00 +0530 Wed, 25 Jan 2012 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61127 For estate duty aggregation in a Mitakshara HUF, the deceased's interest must be determined on the basis of a notional partition. Applying that principle, the son's wife was a sharer in the smaller HUF headed by the deceased's son and could not be excluded when determining the lineal descendants' shares. The aggregation therefore could not be confined to the son and grandsons alone, and the taxable estate had to be recomputed on that basis. The assessee's computation was accepted for recomputation, and the assessment was set aside to the extent necessary to reflect the correct notional partition shares. Case-Laws Income Tax Wed, 23 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61127