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1976 (3) TMI 46 - HC - Income TaxExtract: ....... case, the sum of Rs. 80,000 was liable to estate duty as property deemed to pass on the death of the deceased undersection 10 of the Estate Duty Act, 1953. Both the questions are thus answered in favour of the revenue and against the accountable person. In the circumstances, however, I shall make no order as to costs. S. N. P. SINGH C.J.--I agree.
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