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Issues:
- Disallowance of liability claimed on account of marriage expenses of dependant daughters of the deceased. - Conflict of judicial opinions regarding the deduction of provision for maintenance and marriage expenses of unmarried daughters. - Interpretation of provisions under s. 44 of the ED Act for claiming deductions. Analysis: 1. The appeal was filed against the Appellate Controller's order disallowing the liability claimed for marriage expenses of three dependant daughters of the deceased. The appellant argued that the deceased, being a member of the HUF, could not have appropriated the entire estate due to the rights of his wife and daughters. The appellant relied on various judicial decisions to support the claim, emphasizing that the claimed amount should be allowed as a debt under s. 44 of the ED Act. 2. The Departmental Representative (D.R.) contended that there was a conflict of judicial opinions on the issue and referred to a Special Bench decision that held no provision should be made for maintenance and marriage expenses of unmarried daughters before computing the property available for partition. The D.R. sought confirmation of the Appellate Controller's order, arguing that in this case, there was no person other than the deceased entitled to a share on partition. 3. The Tribunal examined the issue and decided to follow the Special Bench judgment, supported by a decision of the Madras High Court. The Tribunal held that maintenance and marriage expenses should be claimed under the Hindu Adoptions and Maintenance Act, and not as a debt under s. 44 of the ED Act. The Tribunal emphasized that the abrogation of textual law under the Hindu Adoptions Act limited the application of textual law in matters of maintenance and marriage expenses. 4. The Tribunal further clarified that for a debt to be claimed under s. 44 of the ED Act, there must be an actual incurring of a debt by the deceased. Quoting legal principles, the Tribunal explained the requirements for a valid debt and concluded that the provision claimed for marriage expenses did not meet the criteria of a debt under s. 44. The Tribunal held that the controversy could only be resolved as per the Special Bench decision. 5. The Tribunal emphasized that the right to marriage expenses existed but not as a debt under s. 44. The Tribunal highlighted the separate provision for exemption under s. 33(1)(K) for such obligations. Considering all aspects, the Tribunal dismissed the appeal, concluding that the claimed provision for marriage expenses did not qualify as a debt under the ED Act. 6. In the final decision, the Tribunal found no merit in the appeal and dismissed it accordingly, upholding the order of the Appellate Controller disallowing the liability claimed for marriage expenses of the deceased's dependant daughters.
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