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1975 (1) TMI 22 - MADRAS HIGH COURTExtract: .......the Tribunal. On the particular facts herein, we do not think it possible to permit the accountable person to raise this question at this stage. In the result, the question referred is answered in the affirmative and against the assessee. The Controller of Estate Duty will have his costs. Counsel s fee Rs. 250. Question answered in the affirmative.
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