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1979 (4) TMI 8 - ANDHRA PRADESH HIGH COURTExtract: .......d to s. 36(5)(c) of the U.K. Finance Act, 1969. From the foregoing discussion, it follows that only 1/5th share in the Kakinada house is liable to be included in the principal value of the estate of the deceased. We, accordingly, answer the question against the revenue and in favour of the accountable person. We, however, make no order as to costs.
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