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1983 (11) TMI 159 - AT - Income TaxExtract: .......re interest of the deceased at the time of her death including the goodwill and the surplus on revaluation of the assets passed on her death and, therefore, they are liable to be included in the principal value of the estate of the deceased. Thus we uphold the order of the Commissioner (Appeals). 6. In the result, the appeal fails and is dismissed.
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