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1968 (11) TMI 15 - ANDHRA PRADESH HIGH COURTEstate Duty Act, 1953 - assessee, a businessman setted immovable properties in favour of a trust by executing a conveyance in favour of the trustees - in case of settlement and in case of gifting, the assessee had complete control over the properties and hence the properties had not passed to the trustees - therefore, properties are includible in the estate of the deceased
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