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1987 (1) TMI 179 - ITAT HYDERABAD-BExtract: .......he case of M. CT. Muthiah. Following the above decisions, we hold that the sum of Rs. 60,300 is not includible in the principal value of the estate of the deceased. Dealing with the alternative contention we hold that even if it is includible it cannot be aggregated and it is to be treated a separate estate. 5. In the result, the appeal is allowed.
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