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1978 (2) TMI 115 - AT - Income TaxExtract: .......on of the deed dt. 5th March, 1961. Under the circumstances, it cannot be said that the properties under consideration passed under s. 6 of the CED Act on the death of the deceased. We, therefore, direct that the value of the said properties be excluded from the principal value of the estate of the deceased. 6. In the result, the appeal is allowed.
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