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1984 (3) TMI 169 - AT - Income TaxExtract: ....... view that the mere right to nominate beneficiaries under insurance policy would amount to an interest in property. So also, a mere right to nominate, even if it had existed in the present case, would not bring into existence any property which is deemed to pass under section 6 on the facts we have stated. 9. The result is, the appeal is dismissed.
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