Inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty - conflicting decisions on constitutional validity

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that section 34(1)(c) of the Estate Duty Act which provides for inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty applicable to the estate of the deceased, is violative of Article 14 of the Constitution of India. The full text of the Judgment is awaited. The Kerela High Court, in the case of T.R.Jayasankar(1972)(83 ITR 445) have held that section 34(1....