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1988 (2) TMI 85 - ITAT AHMEDABAD-AExtract: .......ceeds to the Assistant Controller of Estate Duty towards the estate duty liability. In other words, according to us, there was an application of income after it had arisen to the assessee. In this view of the matter, we have no hesitation in upholding the order of the Commissioner (Appeals) on this point. 18. In the result, the appeal is dismissed.
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