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2000 (10) TMI 18 - HC - Income TaxExtract: .......sought to be made was that at the time of the death, there was no movable property. But movable property arises only on the death. We are of the view that the Tribunal was perfectly justified in holding that the amount vested is assessable to estate duty (sic). Hence, we answer the questions of law in favour of the assessee and against the Revenue.
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