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1986 (5) TMI 6 - MADHYA PRADESH HIGH COURTExtract: .......prefer to base our decision on this common sense view contrary to which nothing has been shown from the statute. Consequently, the reference is answered in favour of the Controller and against the accountable person as under The Tribunal was not justified in allowing deduction of Rs. 1,27,747 as a debt under section 44 of the Estate Duty Act, 1953.
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