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1968 (11) TMI 23 - ANDHRA PRADESH HIGH COURTEstate Duty Act, 1953 - Whether, on the facts and in the circumstances of the case, the estate duty authorities had any material to come to the conclusion that the donees had not immediately assumed possession of the properties and thenceforward retained the same to the entire exclusion of the deceased and that the provision of section 10 were attracted - Held, yes
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