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1985 (8) TMI 99 - ITAT BOMBAY-CExtract: .......erson. The amount in question represents deposit made by the deceased and, as such, the deceased had beneficial interest in the said amount. In the circumstances, there is no scope for any doubt on the point that the said amount represents property passing on death. We, therefore, reject this ground. 14. In the result, the appeal is partly allowed.
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