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1977 (9) TMI 22 - ANDHRA PRADESH HIGH COURTExtract: .......re was appropriation of the income by the donor as in the case of Controller of Estate Duty v. Estate of Late V. Ramaiah Sreshti 1976 104 ITR 195 (AP). We, therefore, hold that the Tribunal was not in error in directing deletion of the amount of Rs. 2,25,000 from the principal value of the estate. The application is, therefore, dismissed. No costs.
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