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1984 (9) TMI 133 - ITAT JAIPURExtract: .......ken by the Cuttack Bench in the case of CED vs. Smt. Boggarapu Kalikamla, Anakkapalli (1976) TTJ (Ctk) 1128. The Bombay High Court ruling in (1979) 9 CTR (Bom) 81 (1980) 122 ITR 958 (Bom) in the case of Smt. Urmila vs. CED also support this coclusion. We, therefore, accept the appeal and delete the sum of Rs. 29,000 included in the dutiable estate.
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