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1997 (5) TMI 9 - PUNJAB AND HARYANA HIGH COURTExtract: .......urts upholding the vires of section 34(1)(c) of the Act was affirmed. Accordingly, it is held that the share of three lineal descendants could be aggregated with the share of the deceased for rate purposes. For the reasons stated above, the question referred to us is answered in the negative, i.e., against the assessee and in favour of the Revenue.
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