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1991 (5) TMI 86 - ITAT AHMEDABAD-BExtract: .......so no convincing proof of his intention to regain his domicile of origin. The deceased was having similar property in U.K. also. 11. To sum up we are of the opinion that the property in question is not includible in the principal value of the estate of the deceased passing on his death. The addition be, therefore, deleted. 12. The appeal is allowed
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