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1991 (2) TMI 110 - SUPREME COURTWhether in computing the net principal value of the estate for the purpose of the Estate Duty Act, 1953 the appellant was not entitled to deduct either the estate duty payable on the estate or the amount attributable to the maintenance of the wife of the deceased? Held that:- As regards the claim for deduction of the amount attributable to the maintenance of the wife of the deceased during his life, there is no evidence or any finding to show that the estate had been burdened with any such debt or encumbrance by reason of the husband's failure to act up to his statutory obligation to maintain his wife (see section 18(1) of the Hindu Adoptions and Maintenance Act, 1956). The wife is of course sharer of the assets left behind by her husband (see section 8 of the Hindu Succession Act, 1956). This claim was also, in our view, rightly disallowed by the High Court. In the circumstances, for the reasons we have stated, the appeal is dismissed.
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