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1973 (3) TMI 56 - SC - Indian LawsWhether, on the facts and in the circumstances of the case, the sum of ₹ 1,29,924 was liable to estate duty as property deemed to pass on the death of the deceased under section 10 of the Estate Duty Act, 1953 ? Held that:- We affirm the decision of the High Court answering question in the negative and in favour of the assessee
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