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1982 (9) TMI 186 - ITAT PUNEExtract: .......h Court decisions and decide the issue in favour of the accountable person with the result that since the individual estate of the deceased being below the taxable limit, the provisions of s. 34 (1) (c) of the ED Act have no application. 9. In the result, the appeal filed by the revenue on both the counts is liable to rejection and hence dismissed.
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