Controller Of Estate Duty vs Smt. Rani Bahu

Whether the Tribunal was justified in accepting that only half the property will be deemed to have passed on the death of Chhotelal? --- Held No, 5/6ths passed. Whether the Tribunal correctly interpreted s. 39(1) of the E.D. Act and held that on the death of a sole coparcener it must be deemed that there was a partition of an HUF and that the wife was entitled to a share equal to that of her son? --- Held No, wife entitled to 1/6th share. Whether the Tribunal was justified in holding that s. 10 of the E.D. Act is not applicable and deleting Rs. 88,000? --- Held Yes.