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spouse of the individual; (iv) any lineal ascendant or descendant of the individual; (v) any lineal ascendant or descendant ... clause (iv) or sub- clause (v); (vii) any lineal descendant of a brother or sister of either the individual
Central Government Act
- Cites 0 - Cited by 1351
this section," near relative" means a parent, spouse, lineal descendant, brother or sister. CHAP REFERENCE AND REVISION. CHAPTER XXX REFERENCE
Central Government Act
- Cites 0 - Cited by 190
Division of property where intestate leaves no lineal descendant out leaves a widow or widower or widow or widower ... lineal descendant.- Where a Parsi dies without leaving any lineal descendant but leaving a widow or widower or a widow
Central Government Act
- Cites 0 - Cited by 44
Indian Succession Act, 1925 40. Where intestate leaves lineal descendants not all in same degree of kindred ... descended are dead.- (1) If the intestate has left lineal descendants who do not all stand in the same degree
Central Government Act
- Cites 0 - Cited by 33
Supreme Court of India Raj Kumar Mohan Singh & Ors vs Raj Kumar Pasupatinath Saran
Supreme Court of India
- Cites 16 - Cited by 6 -
1969 AIR 135
same with the value of the interest o! the lineal descendant, Krishna Prasad, so as to form one estate ... levied estate duty after allowing rebate on the lineal descendant's share under Section
Andhra High Court
- Cites 15 - Cited by 3 -
1972 86 ITR 332 AP
- Sriramulu
aggregated with it the interests of the lineal descendants of the deceased and as per the rate so determined ... under which the aggregation of the lineal descendents" share was made for rate purposes was ultra vires of the Constitution
Andhra High Court
- Cites 20 - Cited by 3 -
1973 88 ITR 82 AP
- Sriramulu
right has been given to his male lineal descendants. Where the sale is by the son or the daughter ... emption is conferred must be a male lineal descendant of the last male holder of the property sold. This
Punjab-Haryana High Court
- Cites 65 - Cited by 2 -
AIR 1982 P H 480
- S Sandhawalia
former Act. Devolution is (a) to "her male lineal descendants in the male line." A widow succeeded under Section ... former Act when her husband had no male lineal descendants. If she is to have male lineal descendants
Allahabad High Court
- Cites 41 - Cited by 2 -
AIR 1938 All 396
- Bennet
when bequest is made to a child or other lineal descendant of the testator, and in case bequest is made ... children or ho two lineal descendants then Section 109 of the Act. would not come into play and only Section
Punjab-Haryana High Court
- Cites 9 - Cited by 2 -
AIR 1984 P H 313
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