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1964 (7) TMI 3 - SC - Income TaxWhether the expression of opinion by the Central Board of Revenue was information within the meaning of section 59(b) of the Act? Held that:- We affirm the finding of our learned brother that a mere expression of opinion by the Central Board of Revenue does not amount to information within the meaning of section 59(b) of the Estate Duty Act. Appeal dismissed.
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