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1981 (4) TMI 52 - GUJARAT HIGH COURTExtract: .......nd in In the affirmative and against the circumstances of the case, the the accountable person. Tribunal was justified in holding that interest of the lineal descendants of deceased in the joint family property should be taken for rate purposes under section 34(1)(c) of the Estate Duty Act ? Reference answered accordingly with no order as to costs.
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