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1981 (10) TMI 89 - ITAT HYDERABAD-BExtract: ....... Thus on the date of death of the deceased there was no passing of property so as to attract the provisions of the ED Act. 12. In the result, the orders passed by the authorities below in so far as it relates to the point in controversy are set aside and the inclusion of Rs. 78,600 in assessment to estate duty is deleted. 13. The appeal is allowed.
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