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1992 (10) TMI 41 - GUJARAT HIGH COURTExtract: .......on in the residuary estate under the will of her deceased husband, Shri C. M. Jhaveri. In view of these findings and conclusions of ours, all the abovesaid three questions shall have to be replied in the affirmative, against the assessee and in favour of the Revenue. We accordingly do hereby answer the abovesaid questions with no order as to costs.
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