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1984 (12) TMI 23 - HC - Income TaxExtract: .......ions provided in section 10 of the Act have not been complied with, the amount of Rs. 30,875 must be considered to pass on the death of the deceased with his estate and is includible in his estate for purposes of estate duty assessment. We accordingly answer the reference in the negative, in favour of the Revenue and against the accountable person.
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