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1975 (3) TMI 4 - ALLAHABAD HIGH COURTExtract: .......s in view of the provisions of s. 33(1)(n) read with s. 34(1)(a) of the E.D. Act, 1953. The half share of the lineal descendants of the deceased was liable to be included for rate purposes in view of the provisions, of s. 34(1)(a) and (c) of the E. D. Act, 1953. There will be no order as to costs since no one has appeared on behalf of the assessee.
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