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1993 (11) TMI 12 - BOMBAY HIGH COURTExtract: ....... from his interest in the property as an heir of H.H. Rajendrasinghji under the Hindu Succession Act, 1956, was the income of H.H. Raghubirsinghji as an individual. (2) We answer the question in the estate duty reference in the affirmative and in favour of the accountable person. In the circumstances of the case, there will be no order as to costs.
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