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Issues:
- Claim for deduction of marriage expenses from deceased's estate - Admissibility of the claim raised for the first time in appeal - Interpretation of Section 39 of the Estate Duty Act, 1953 regarding deductions Analysis: The judgment by the Appellate Tribunal ITAT Jabalpur revolves around the claim for deduction of marriage expenses from the deceased's estate. The deceased had made a will in which he directed his sons to spend a specific amount on his unmarried daughters' marriages. The deceased passed away, and the claim for deduction of these expenses was raised for the first time during the appeal process. The Controller allowed a partial deduction, which led to dissatisfaction from both the accountable person and the department. The department contended that the claim should not be allowed as it was not raised before the Assistant Controller during the assessment proceedings. The accountable person argued that there was evidence on record to support the claim, citing a decision from the Andhra Pradesh High Court. The Tribunal analyzed the case law and concluded that if there is sufficient material on record to support a claim, it can be raised for the first time in appeal. Therefore, the Tribunal upheld the accountable person's right to claim the deduction even during the appeal. Regarding the interpretation of Section 39 of the Estate Duty Act, 1953, the Tribunal determined that the claim for marriage expenses could only be admitted against the deceased's share in the Hindu Undivided Family (HU) property. Section 39 specifies the valuation of the benefit arising from the cessation of a coparcenary interest in joint family property. The Tribunal noted that the deceased's share in the property was correctly determined by the Controller after making provisions for the daughters' marriages. As the deceased's share was one-fourth, the deduction was limited to that proportion of the total expenses. The Tribunal rejected the argument that further deductions for marriage expenses could be made from the deceased's estate, emphasizing that the Act does not provide for such additional deductions. The Tribunal upheld the Controller's decision and dismissed the accountable person's appeal on this issue, partially allowing the appeal by the accountable person.
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