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1974 (11) TMI 37 - HC - Income TaxExtract: .......erred to us in favour of the revenue and against the accountable person. Our answer is that the aforesaid two sums received from the above mentioned two insurance companies were liable to estate duty under section 5 and/or section 6 and section 15 of the Estate Duty Act, 1953. The accountable person shall pay costs of this reference to the revenue.
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