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1974 (6) TMI 24 - ANDHRA PRADESH HIGH COURTExtract: .......which the deceased was residing at the time of his death and of which he was only a life-tenant is entitled for exemption under section 33(1)(n) of the Estate Duty Act, 1953. The answer is thus in favour of the accountable person and against the revenue. The accountable person will be entitled to the costs of this reference. Advocate s fee Rs. 250.
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