1978 (6) TMI 62

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....ge of the unmarried daughter in the computation of family properties for determining the share of the deceased Shri V.H. Venkatasiva Reddy who died as a bachelor on 5th May, 1975 and was then a member of the HUF. The property was inherited by his mother Smt. Gowramma who also died on 6th Nov., 1975 and the second appeal pertains to the estate duty assessment on her death. 2. The deceased Shri. ....

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....aimed as the share of the unmarried daughter but the Asstt. Controller had declined to give that deduction. On appeal, however, the learned Appellate Controller in a brief order observed that some provision had to be made, for the marriage, in the computation of the family properties because it is the duty of the family to see that the marriage of the daughter is performed. He therefore, held that....