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1976 (7) TMI 20 - HC - Income TaxExtract: .......e duty payable on the principal value of the estate passing on the death under the Estate Duty Act. The question referred to us is, therefore, answered in the negative, i.e., in favour of the revenue and against the accountable person. The accountable person will pay costs of this reference to the Controller of Estate Duty. Advocate s fees Rs. 250.
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