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1984 (7) TMI 138 - ITAT DELHI-CExtract: ....... property and the full value of the property passed on his death. The deceased being the sole coparcener in the family, had the full power to dispose of the property and not only 50 per cent of it before his death. Thus, the value of the property was fully includible under the provisions of sections 5 and 6. 13. The appeal is, therefore, dismissed.
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