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1981 (4) TMI 55 - HC - Income TaxExtract: .......e Tribunal that no link or nexus between the original gift made by the deceased to his daughter and the subsequent loan given by her to him was established and, therefore, the provisions of section 4 of the Estate Duty Act, 1953, for abatement could not be attracted, is justified in law ? Reference is answered accordingly with no order as to costs.
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