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2006 (7) TMI 170 - GUJARAT HIGH COURTExtract: .......would only be an executor of the will. Under the circumstances, the Tribunal was absolutely justified in observing that the provisions of Explanation 2A to section 64(1)(iii) of the Income-tax Act were not applicable. The reference is answered against the Revenue and in favour of the assessee. The reference stands disposed of accordingly. No costs.
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