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1979 (3) TMI 68 - ITAT AHMEDABAD-BExtract: .......g capacity of the deceased Mahant was the nomination of his successor such his is property in could not by brought to duty in view of the specific provision of s.22. 18. In view of the above discussion we find that no property passes which could be included under any of the provisions of the Estate Duty Act. In the result the appeal succeeds fully.
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