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1979 (8) TMI 71 - KARNATAKA HIGH COURTExtract: .......the case, the accountable person was not entitled to a deduction under section 50 of the Estate Duty Act of the full amount of Rs. 16,348.75 in the computation of the estate duty payable. Having regard to the contrary view taken by the Kerala High Court on the question referred to us, we direct the parties to bear their own costs in this reference.
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